2014 (4) TMI 235

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..... -tax Appellate Tribunal dated September 14, 2012, by which the learned Tribunal has confirmed the order passed by the Commissioner of Income-tax (Appeals) quashing and setting aside the order passed by the Assessing Officer in deleting the disallowance of Rs. 6,93,372 and Rs. 76,00,509 claimed by the assessee under section 40(a)(ia) of the Income-tax Act. It appears that the assessee claimed dedu .....

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..... f the expenses to the consignment agent, which was in fact incurred on behalf of the assessee and there was no profit element. The Commissioner of Income-tax (Appeals) held that the assessee was not required to deduct the TDS on such reimbursement and, therefore, the Assessing Officer was not justified in making the above disallowance and accordingly directed to delete the same. Being aggrieved an .....

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..... principal and agent. The learned Tribunal also observed that so far as the obligation to deduct tax at source from the payment of transport charges and other charges is concerned, the same was complied with by the agent, who had made payment on its behalf. On the aforesaid facts the learned Tribunal also observed that the circular relied upon by the Revenue that it is the liability of the assesse .....

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