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2008 (5) TMI 142 - HC - Income Tax
Payment made to C/F agent & some transporters - demand created by AO u/s 201(1) & 201(1A), as the assessee failed to deduct tax at source as per Section 194C - certificate furnished by the transporters makes it clear that, there was neither any agreement between the assessee or transporters for carriage of goods nor any freight charges was paid - ITAT was right in deleting demand – moreover, no such deduction at source is required, if the sum paid don’t exceed ₹ 20,000