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2023 (6) TMI 265 - AT - Income TaxTDS u/s 194H - non deduction of TDS on consultancy fees, commission payment and payment to HUF - HELD THAT:- The recipients have shown these receipts as their income. AO not disputed about the nature of expenses and their incurrence for the purpose of their business, his only grievance was that the assessee has not deducted the TDS while making the payments. All these payments are covered by the decision of the Hon’ble Supreme Court in the case of Hindustan Cocacola [2007 (8) TMI 12 - SUPREME COURT] therefore, we allow the appeals of the assessee in both the years and delete the disallowances. Decided in favour of assessee.
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