TMI Blog2013 (5) TMI 511X X X X Extracts X X X X X X X X Extracts X X X X ..... VISAKHAPATNAM] - Held that:- As already delivered in CIT, Kolkata-XI Vs. Crescent Export Syndicates (2013 (5) TMI 510 - CALCUTTA HIGH COURT) holding that the views expressed in the case of Merilyn Shipping & Transports were not acceptable. That is one reason why the matter should be remanded to the Tribunal. Another reason for remanding the matter to the Tribunal is that the finding of facts r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the price of the goods supplied by the supplier but came to the conclusion that there was no evidence or even any hint to show that there was any contract between the appellant and the transporter. It is on this basis that the Appellate Authority recorded that payment debited to the freight account was not subject to TDS under section 194C of the I.T. Act and therefore the addition of a sum of Rs. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hipping Transports (ITA.477/Viz./2008 dated 20.3.2012) were not acceptable. That is one reason why the matter should be remanded to the Tribunal. Another reason for remanding the matter to the Tribunal is that the finding of facts recorded by the CIT (Appeal) was not tested by the Tribunal. For the aforesaid reasons, the order under challenge is set aside and the matter is remanded to the Trib ..... X X X X Extracts X X X X X X X X Extracts X X X X
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