9911796707
TMI Blog2013 (5) TMI 684X X X X Extracts X X X X X X X X Extracts X X X X ..... goods. It is not in dispute that the trucks indicated in the Form No.15-I submitted by the assessee were in fact used for the purpose of transportation of goods. There was, as such, no authority on the part of the assessee to deduct any tax. Unable to find any question of law involved in the case. Accordingly, the appeal is dismissed. - GA No.365 of 2013, ITAT No. 37 of 2013 - - - Dated:- 17-4-2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o had furnished the Form No.15-I. Payment was made to somebody else. To that, the reply of the assessee was that the trucks were arranged by the middlemen. Payments were made to the middlemen but the trucks actually hired belonged to the persons who had furnished the Forms No.15-I. The assessing officer did not accept the explanation, and disallowed the expenditure amounting to a sum of Rs.61,21,6 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tentions put forward by the learned counsel. The impugned disallowance stands deleted. It is against the aforesaid order of the Tribunal that the Revenue has come up. Mrs. Chatterjee, learned advocate appearing for the Revenue, submitted that Forms no.15-I were not submitted by the persons to whom payments were made. She added that the Forms No.15-I could have been submitted either by the perso ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
