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2019 (4) TMI 1379 - AT - Income TaxAddition u/s 40(a)(ia) - Freight charges to shipping lines & airlines - assessee is not liable to deduct TDS in respect of the exempted parties covered u/s.197 - AO has accepted the assessee’s stand in order passed u/s.154 - HELD THAT:- In respect of airport/port charges, since these were reimbursed by the clients of the assessee to the assessee towards the monies defrayed by the assessee towards these authorities, the CIT(A) has rightly deleted the addition. Therefore, this issue also does not survive. Addition u/s 40(a)(ia) - Custom clearance charges, shipping line charges, documentation charges and other payments viz, handling charges, rent etc - reimbursement of actual expenditure - pure agent - HELD THAT:- Since the assessee has not laid proper materials before the AO during the course of assessment, these issues are remitted back to the file of the AO for a fresh examination. The assessee shall place all the materials in support of its contentions and comply to the requirements of AO in accordance with law. AO after affording adequate opportunity to the assessee shall pass a speaking order. The corresponding grounds are treated as partly allowed for statistical purposes.
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