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2016 (7) TMI 745 - AT - Income TaxTDS u/s 194C - Disallowance u/s 40(a)(ia) - tds on Transportation Charges - CIT(A) deleted the addition - Held that:- We find that the Ld. CIT(A) had categorically given a finding that the assessee sufficiently owned number of trucks and depreciation has been granted to the assessee by the AO on the same. We find that the Ld. CIT(A) had verified the P&L Account of the assessee and had come to a conclusion that the “Transportation Charges” includes only fuel expenses, tyre expenses, trip expenses and driver’s salary. We find that the Ld. AO had not brought any material on record to suggest that there was indeed any contract or sub-contract in existence entered into by the assessee. No infirmity in the order of Ld. CIT(A) - Decided against revenue
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