2015 (11) TMI 265

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..... yerlin Shipping and Transports v. Addl.CIT (2012 (4) TMI 290 - ITAT VISAKHAPATNAM ) squarely applies to the case. Also see CIT v. Vector Shipping Services P. Ltd. [2013 (7) TMI 622 - ALLAHABAD HIGH COURT] There is nothing on record that the assessee has already paid the amount. We, therefore, direct the Assessing Officer to examine whether payments were made or not and after examining and if fo .....

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..... 18/- in the profit and loss account. The Assessing Officer has called details of payments made by the assessee. In response to the query raised by the Assessing Officer, the assessee has submitted vide letter dated 23.01.2013 that for all direct expenditures lie customs duty, steamer agent charges, storage and parking charges, the assessee will be getting invoice or receipt from the concerned dep .....

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..... ight stations, as per section 194C of the Income Tax Act, the responsibility to deduct TDS is on the person who is making the payment. Also service tax procedures do not have any bearing on the income tax proceedings . Accordingly, the Assessing Officer disallowed the expenses claimed by the assessee on storage and parking charges by invoking section 40(a)(ia) of the Act. 3. The assessee carrie .....

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..... parking charges on which the assessee failed to deduct TDS and thereby section 40(a)(ia) was invoked. On appeal, the ld. CIT(A) confirmed the order passed by the Assessing Officer. Now the case of the assessee is that it has already paid all the amounts and no amount is pending. Once already amounts are paid, the Special Bench decision of the Tribunal in the case of Myerlin Shipping and Transports .....

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..... that the assessee has already paid the amount. We, therefore, direct the Assessing Officer to examine whether payments were made or not and after examining and if found that the payments were already made, the Assessing Officer is directed to allow the claim of the assessee. 8. In the result, the appeal filed by the assessee is allowed for statistical purposes. Order pronounced on Friday, t .....

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