Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2020 (11) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2020 (11) TMI 136 - AT - Income TaxDisallowance of job charges paid - TDS deducted on such payment - HELD THAT:- Evidences filed by the assessee are very much important on the addition in dispute which have not been properly appreciated by the revenue authorities below. Assessee has furnished all the complete evidences of expenses and the list of names with amount of payment, mode of payment and detail of TDS deducted for which CIT(A) has given the benefit of credit of TDS and we also observe that major payments have been made by cheques and TDS has been deducted. Proper appreciation of evidences has not been done by the revenue authorities which is very much important and in our view the AO and the Ld. CIT(A) has not contradict the same - sufficient evidences have been filed by the assessee before the revenue authorities for substantiating the claim of the assessee especially on the expenditure in dispute and the TDS deducted which has not been disputed by the revenue authorities, hence, the addition in dispute has wrongly been made in the case of the assessee which deserve to be deleted. - Decided in favour of assessee.
|