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2018 (1) TMI 1041 - AT - Income TaxNon deduction of tds - invoking provisions of Section 40(a)(ia) - additions made under the heads wages and salary, site preparation, shuttering material, machinery maintenance, sanitary and plumbing material, cartage inwards, freight cartage and transport expenses - CIT-A allowed the claim - Held that: -CIT(A) has rightly deleted the addition in dispute, because the details given by the assessee in the voluminous paper book along with other evidence make it crystal clear that in most of the cases, TDS Provisions were not applicable. Therefore, we do not find any infirmity in the well reasoned order passed by the Ld. CIT(A) on the issue in dispute and hence, we uphold the finding of the ld. CIT(A) on this issue and accordingly, reject the grounds raised by the Revenue.
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