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M/s. Globe Highways Versus Income Tax Officer

2015 (4) TMI 1075 - ITAT AHMEDABAD

TDS u/s 194C - Section 40(a)(ia) disallowance - freight payments due non-deduction of TDS - Held that:- It is an undisputed fact that the assessee hires its payee’s vehicles on routine basis in case its own fleet is unable to perform the transporting assignments. The authorities below treat such an arrangement as a contract to invoke Section 194(c) of the Act. We do not find any material on record to indicate any risk and responsibility being passed over to the payees. That being the case, we ob .....

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- ITA No.1157/Ahd/2009 - Dated:- 17-4-2015 - Shri G. D. Agarwal, Vice President And Shri S.S. Godara Judicial Member For the Appellant : Shri Dinesh Singh, Sr.D.R. For the Respondent : Shri Anil R. Shah, A.R. ORDER PER: S. S. GODARA, JUDICIAL MEMBER This assessee s appeal for A.Y.2005-06 is directed against order of CIT(A)-II, Baroda dated 22.01.2009 in case no.CAB/11- 235/07-08-A.Y.2005-06 confirming Section 40(a)(ia) disallowance of ₹ 5,44,090/- of freight payments due non-deduction of .....

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reight payments exceeding ₹ 50,000 made to 11 vehicles totalling to ₹ 6,35,950/- without TDS deduction. He would seek to disallow the same u/s.40(a)(ia) of the Act. The assessee filed its reply. It pleaded that section 194(c)(3)(i) proviso inserted in the Act w.e.f. 1.10.2004 prescribing TDS deduction in case of payments made exceeding ₹ 50,000/- would not include the payments already made before the said date. The Assessing Officer considered Section 194C and the Board s circu .....

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ted in case of another payee. The assessing authority accordingly reduced the impugned freight disallowance to ₹ 5,81,590/-. 3. The assessee preferred an appeal. The CIT(A) has affirmed the assessing officer findings. However, he restricts the impugned disallowance to ₹ 5,44,090/- on the ground that in one case, gross payment was less than ₹ 50,000/- and less than ₹ 20,000/- in each instance coming to ₹ 37,500/-. Therefore, the assessee is in appeal. 4. We have hear .....

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