Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2017 (1) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (1) TMI 892 - AT - Income TaxTDS u/s 194C - Non deducting tax on the payments made on account of reimbursement of shipping expenses to M/s Dolphin Maritime Agency Pvt Ltd. - Held that:- CIT(A) has considered Board’s circular No.715 dated 08-08-1995 which is on the issue of deduction of tax at source on the payments made for reimbursement of shipping charges. It is noted that the Ld. CIT(A) has merely sent the issue back to the file of the AO to verify the facts with the direction that disallowance shall be deleted only if the amount paid by the assessee represents the amount of reimbursement. During the course of hearing before us, nothing has been pointed out by Ld. DR in the directions and findings of Ld. CIT(A) which is incorrect on facts or on law. Under these circumstances, in absence of anything incorrect or wrong having been pointed out in the findings of Ld.CIT(A), we find that no interference is called for in the order of the Ld.CIT(A) and, therefore, the same is upheld. - Decide against revenue
|