Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2023 (1) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2023 (1) TMI 217 - AT - Income TaxTDS u/s 194C - payment to sub-contractor - non deduction of TDS - disallowance u/s. 40(a)(ia) - HELD THAT:- Before us, AR has pointed to the breakup of labour and wages debited to the Profit and Loss account during the year under consideration. From the aforesaid table she pointed to the instances where the payments made to individual parties are below the limit prescribed u/s. 194C for deduction of TDS. We however find that there is no finding of the lower authorities on this issue. We are therefore of the view that the issue as to whether these payments are below the prescribed limits needs to be relooked by the A.O. We therefore restore the issue back to the file of A.O. and direct him to consider the submissions of the assessee and thereafter pass a speaking order on the issue and decide the issue in accordance with law. Assessee is also directed to co-operate by filing promptly the required details called for by the authorities. Thus the ground of the assessee is allowed for statistical purposes.
|