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2019 (12) TMI 363 - AT - Income TaxTDS u/s 194C - Addition u/s 40(a)(ia) - transport contract for transportation of two wheelers - assessee obtained Permanent Account Number (PAN) of M/s SFIC Logistics P Ltd and accordingly it did not deduct tax at source from the payments made to the above said company - HELD THAT:- In the instant case, there is no dispute with regard to the fact that the assessee herein has obtained PAN number of the payee. In view of the discussions made supra and following the decision rendered by the Kolkatta bench of Tribunal in the case of Soma Rani Ghosh [2016 (10) TMI 55 - ITAT KOLKATA] , we hold that the assessee is not required to deduct tax at source from the payments to made and hence the question of invoking the provisions of sec.40(a)(ia) does not arise in the facts and circumstances of the case. - Decided in favour of assessee
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