TMI Blog2019 (1) TMI 658X X X X Extracts X X X X X X X X Extracts X X X X ..... case of Merilyn Shipping and Transports (2012 (4) TMI 290 - ITAT VISAKHAPATNAM), is clearly an error. The Supreme Court in the case of Palam Gas Service v/s Commissioner of Income Tax [2017 (5) TMI 242 - SUPREME COURT] has reversed the view of the Merilyn Shipping and Transports (supra) holding that the disallowance would also cover the payments which are also made as long as of-course the breach ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cts and circumstances of the case and in law, the ITAT failed to appreciate the fact that the TDS was to be deducted as per the provisions of section 194C of the I T Act, 1961 while making payment to each transporter exceeding ₹ 20,000/-? Whether on the facts and circumstances of the case and in law, the ITAT failed to appreciate that the Hon'ble Calcutta High Court and Hon'bl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... invoking Section 40(a) (ia) of the Income Tax Act, ( the Act for short). 3. The Assesee carried the matter in appeal. The Commissioner (Appeals) allowed the Appeal on two grounds. Firstly, he accepted the Assessee's version that the transportation was done through individual truck owners and was not by way of appointing them as the contractors. The second ground on which the Commissioner ( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... allowed the Appeal of the Assessee, the ground which even the Tribunal reiterated relying on judgment in case of Merilyn Shipping and Transports (supra), is clearly an error. The Supreme Court in the case of Palam Gas Service v/s Commissioner of Income Tax reported in 394 ITR 300 has reversed the view of the Merilyn Shipping and Transports (supra) holding that the disallowance would also cove ..... X X X X Extracts X X X X X X X X Extracts X X X X
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