Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2013 (8) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2013 (8) TMI 959 - ITAT MUMBAITDS u/s 194C - non deduction of tds on freight charges and Clearing & Forwarding charges - Held that:- CIT(A) has given a categorical finding that amount paid by the assessee to clearing and forwarding agent is merely reimbursement expenditure for which the agent has raised a separate bill for these expenditure. Wherever TDS was to be deducted has been deducted by agent and paid to Government account on behalf of the assessee. Therefore, assessee cannot be asked to deduct tax out of the same amount. For this purpose Ld. CIT(A) has also considered copy of Form No.16A, which reflected the deduction of tax by the agent. Ld. CIT(A) has also found that from the sample of Air waybill that Airlines had shown, the name of the assessee which had been reimbursed to the assessee by the agent and handling charges have been separately billed by the agent. Ld. CIT(A) has also found that circular in the present case was not applicable as there are two separate invoices, one issued in respect of reimbursement of charges and other for service charges of the agent. No contrary material has been brought on record to dislocate aforementioned findings recorded by Ld. CIT(A). - Decided against revenue
|