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2017 (8) TMI 1613 - AT - Income TaxDisallowance u/s 40(a)(ia) - commission payment - contract between the assessee and the transporters and the bills received from the transporters were forwarded to the principals - whether assessee is under obligation to deduct TDS or not? - HELD THAT:- The case of the assessee is that he is acting on behalf of the principals, once transporters send the bills to the assessee, in turn, the assessee forwarded the same to the principals and the principals deducted TDS and commission payment is paid to the assessee. CIT(A) after calling all the details and after examining the same, he accepted the submissions made by the assessee and deleted the addition. The Departmental Representative is not able to point out any mistake or error committed by the ld. CIT(A). As gone through the order passed by the ld. CIT(A). CIT(A) after examining each and every detail, passed a detailed order. No infirmity in the order passed by the revenue. Thus, this appeal filed by the revenue is dismissed.
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