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2017 (6) TMI 480 - AT - Income TaxTDS u/s 194C - amount of freight charges paid by the assessee were disallowable u/s 40(a)(ia) on non deduction of tds - Held that:- None of the parties before us produced copies of Bilty or any other documentary evidence from where it could be conclusively established whether the assessee acted as the main transport operator or merely as a transport agent. Further, with regard to the claim of the assessee that in each case, wherever the amount of payment in aggregate per payee exceeded ₹ 50,000/-, PAN was provided, it was noted by us that though detailed charts were submitted, but from these charts it was not possible to decipher the aggregate amount of payment made to one person. The charts have been prepared truck number-wise and not person-wise. Under these circumstances, in absence of supporting ledger accounts and in absence of proper re-tabulations of these charts, it is not possible to decide how much payment has been made to a particular person. Thus, under these circumstances, we find it appropriate to send the matter back to the file of the AO where the AO shall give adequate opportunity of hearing to the assessee to give complete details to establish whether the assessee is a transport operator or a transport agent and how much amount has been made per payee during the year to each payee. Appeal filed by the Revenue is treated as allowed, for statistical purposes.
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