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2022 (6) TMI 595 - AT - Income TaxTDS u/s 194J - disallowing purchase expenses treating that as royalty payments and accordingly non-deduction of TDS - Addition u/s 40(a)(ia) - assessee only argued that in view of proviso added by way of amendment in section 40(a)(ia) and insertion of second proviso which provides that in case the recipient has included the receipts in their income, no disallowance u/s. 40(a)(ia) - HELD THAT:- As assessee made statement at bar that the recipient has included the receipts in their return of income in regard to these expenses on which assessee has not deducted TDS, in term of second proviso to section 40(a)(ia) we remit the matter back to the file of AO, who will consider the claim of assessee after taking relevant evidences.
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