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2020 (4) TMI 24 - AT - Income TaxTDS u/s 194C - disallowance u/s 40(a)(ia) on account of freight charges - HELD THAT:- Assessee having obtained the PAN of the concerned transport contractor was eligible for immunity provided u/s 194C(6) of the Act as it is stood prior to the amendment in 2015 and he was, therefore, not liable to deduct tax at source from the impugned payments made to the transport contractor. The disallowance made by the AO u/s 40(a)(ia) and confirmed by the Ld. CIT(A) for the alleged failure of the assessee to deduct tax at source thus is not sustainable and deleting the same, allow this appeal of the assessee.
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