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2023 (3) TMI 1310 - AT - Income TaxTDS u/s 194I - Addition u/s 40(a)(ia) - Non deduction of TDS - HELD THAT:- Assessee was liable to deduct tax at source. The assessee failed to deduct the tax at source. Hence as per section 40(a)(ia) the amount needs to be disallowed. AR submitted that the actual amount was paid by the purchaser directly to the warehouses. However, this does not change the character of the Rent. It was the liability of the assessee. The assessee has admittedly debited the said amounts in its books. It is also a fact that assessee could not file any confirmations from the warehouses that they have shown the amounts as Income and paid taxes. Disallowance made by the AO u/s 40(a)(ia) was right. Accordingly the disallowance is upheld. Therefore, the ground numbers 1 and 3 of the assessee are dismissed.
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