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2017 (1) TMI 509 - AT - Income TaxReopening of assessment - no tax was deducted on the warehousing charges paid by the assessee u/s 194I - reopening on reliance on audit objection - Held that:- The audit party has raised objection with regard to non deduction of tax on warehousing charges paid. The issue whether warehousing charges are liable for tax deduction at source u/s 194I, is purely a legal issue. Hence, the audit objection cannot be a ground for reopening of assessment, especially when in the course of original assessment proceedings, the said issue was considered by the Assessing Officer in detail and the contention of the assessee was accepted. For the aforesaid reasons uphold the order of the CIT(A). It is ordered accordingly. - Decided in favour of assessee
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