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2022 (9) TMI 462 - AT - Income TaxDisallowance of expenses like manufacturing charges, wages, labour charges, salary, travelling, conveyance, staff welfare and maintaining - HELD THAT:- The assessee had paid the expenses through banking channel. The amount was incurred out of such imprest booked on 31.03.2007, the details explanation was filed by the assessee - The expenses are paid in job-site and all the expenses are accumulated from different site to head office which was entered in books of accounts on dated 31.03.2007. AO did not find any specific lacuna or did not point out any discrepancies related to the expenses disallowed - Without any specific finding the addition of expenses is liable to be deleted. TDS u/s 194C - Disallowance u/s. 40(a)(ia) - HELD THAT:- The assessee paid the transporter amount of Rs. 22,850/- and on date 26.06.2006 and dated 27.02.2007 amount of Rs. 22,850/-, accordingly the total amount is worked out amount to Rs. 49,573/- which is contravention of section 194C of the Act for non-deduction of TDS. The assessee was not able to clarify properly for reason for non-deduction of TDS on payment to transporter. The assessee was unable to mention any supporting case law in support of its reason for non-deduction of tax by contravening section 194C. Accordingly, this ground of the assessee is deleted. Appeal partly in favour of assessee.
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