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2020 (4) TMI 186 - AT - Income TaxTDS u/s 194J - advertisement expenses as the assessee failed to deduct TDS - HELD THAT:- As additions concerned for want of TDS, we find that the said payment was made for printing of leaflet and thus it is in the nature of purchase and VAT has been charged by the seller of the goods under Delhi VAT Act and therefore, the provisions of TDS are not applicable on such facts, no inference is called for. This ground is also dismissed. Addition u/s 68 - unexplained cash credit - HELD THAT:- All payments to creditor are through Account payee cheque only. As the appellant is a small customer to the creditor, it was not possible for the appellant to force the creditor to appear and get the statements recorded. However necessary documents for the genuine existence of the appellant and confirmation of accounts have been sent by the creditor which are on record Documents on record the Ld A.O. has neither disputed the genuine existence of the creditor nor has doubted the genuineness of the transactions of the creditor with the appellant - Decided against revenue.
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