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2016 (12) TMI 1547 - AT - Income TaxTDS u/s 194C - Disallowance u/s 40(a)(ia)- non deduction of tax at source from reimbursement of expenses - Held that:- The assessee was simply providing services of facilitators by arranging the transport vehicles from the other transporters for which he used to get the reimbursement from those parties for whom he arranged these services and used to charge his commission only which was duly shown as income. We therefore, find merit in the contentions of the ld. AR that the assessee was not supposed to deduct TDS on the reimbursement made. We therefore inclined to restore the matter to the file of AO by setting aside the order of ld.CIT(A) and directing the AO to verify the reimbursement of expenses after hearing the same and accordingly decide the issue as per law and fact. Accordingly, we allow this ground for statistical purposes.
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