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2018 (1) TMI 798 - AT - Income TaxTDS u/ 194C - person responsible for paying or crediting any sum to the person carrying on the business of playing, hiring or leasing goods carriages - Held that:- Payee is having a) PAN: ABOPN 0110 H (copy of the Acknowledgement of the Return of Income enclosed). In view of this, no tax is required to be deducted at source u/s.194C(6), b) As regards Section 194C(7), it is slated that the same is required to be furnished in such form and within such time as may be prescribed. However, no reference has been made in the Act as to which form or which time it refers to. c) Without prejudice to the above, it is submitted that this is purely procedural, which should not be a cause for disallowance. Therefore, we remand this matter back to the file of the AO who will verify the details whether parties in question have deposited the Tax or not. Appeal of the assessee is allowed for statistical purpose.
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