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2019 (12) TMI 1371 - AT - Income TaxTDS u/s 194C - Disallowance u/s.40(a)(ia) - payments made for disbursement of labour charges to labour sardars - As per assessee there was no contract between the assessee and the labour sardars, without which there cannot be any application of tds obligations - HELD THAT:- As decided in M/s Kwality Construction [2016 (11) TMI 667 - ITAT KOLKATA] Tribunal relying on its various identical decisions, has upheld the action of CIT(A) in deleting the addition made u/s.40(a)(ia) of the Act holding that labour sardars are not labour suppliers and are facilitators for payments -there is nothing on record to suggest that the payment to labourers were paid to the contractors. On the contrary, assessee has made payment to labourers directly and in support of its claim, Ld. AR of assessee has produced the muster roll. In this regard, Ld. DR failed to bring any defect / information from the muster roll which suggested that the labour charges paid by assessee are subject to TDS. - Decided in favour of assessee.
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