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2018 (12) TMI 676 - AT - Income TaxAddition on account of non deduction of TCS as goods sold is other than scrap - Held that:- The contention so raised by the assessee before the CIT(A) cannot be accepted. Further it is noted that the lower authorities have already allowed the credit in respect of the scrap purchasers who have provided the necessary declaration regarding receipt of such items and the fact that the same have been taken into account while filing the return of income and the taxes have been duly paid on them. There is nothing on record in respect of any declarations which has been filed and not considered by the lower authorities. In light of the same, we do not find any infirmity in the order of ld. CIT(A) which is hereby confirmed. - Decided against assessee.
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