2016 (8) TMI 1281 - SCH - Income Tax

TDS u/s 194C - TDS on clearing and forwarding charges paid to C&F Agents for clearing the consignments of import of goods - HC 2015 (9) TMI 79 - DELHI HIGH COURT held that while at time of de-novo determination of the issue on merits in accordance with law however the onus shall be on the assessee to bring on record evidences that the ultimate payments made by C&F agents to the payee have been offered by them to tax. Needless to say that the assessee will be allowed adequate and proper opportunity of being heard by the AO in accordance with law as per principles of natural justice in accordance with law. The assessee shall be allowed by the AO to file necessary evidences and explanations in course of de-novo proceedings - Held that - Delay condoned. Leave granted

Summary

The Supreme Court of India granted leave and condoned delay in the case, tagging it with Civil Appeal No. 1248 of 2016. Justices Kurian Joseph and Rohinton Fali Nariman presided over the case.