TMI Blog2015 (8) TMI 1458X X X X Extracts X X X X X X X X Extracts X X X X ..... erred in directing the Assessing Officer to consider assessee’s shipping line bills for the purpose of TDS deduction. The case file reveals that a coordinate bench of the tribunal in assessee’s own case for preceding assessment year [2014 (5) TMI 268 - ITAT AHMEDABAD] holds similar reimbursements made to be very payee as not covered by TDS provisions. The Revenue fails to point out any distinction on facts. We observe in these circumstances that the Commissioner of Income Tax(A)’s action in part is not liable to be upheld on both counts i.e. merits as well as judicial consistency. - Decided in favour of assessee. - ITA No. 2674/Ahd/2011 (A. Y 2008-09) - - - Dated:- 7-8-2015 - Shri Anil Chaturvedi, Accountant Member and Shri S. S. Godara ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed agencies including custom formalities, the payment made to be reimbursements only on its behalf not eligible for TDS deduction u/s 194C of the Act. The Assessing Officer framed a regular assessment on 01-11-2010. He quoted assessee s agreement with the payee and observed that the impugned payments ought to have been subjected to TDS deduction even if the same were in the nature of reimbursement as per the Board s circular No. 715 dated 08- 08-1995. He opined that it was an immaterial as to whether there was only one bill for agency commission for C F agency and another for reimbursement for actual expenses. This made him to disallow the assessee s payment of ₹ 11,33,134/- u/s. 40(a)(ai) of the Act. 4. The assessee s preferred ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... impugned payments could not be disallowed u/s 40(a)(ia) . In view of this judgement of Hon'ble Delhi High Court, the appellant is not required to make TDS on reimbursements of payments which have been made on account of custom duty. With regard to other payment including shipping line bills which are not in the nature of any custom duty etc. made to customer department, the tax is required to be made on the same. In view of these facts, the A.O. is directed to exclude the payments which are made to Custom Department through clearing and forward agents on account of duty etc. from the total payments of ₹ 11,33,134/- as 5. We have heard both the parties and gone through the case law. The sole issue in the present case is that of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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