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TMI Blog2022 (9) TMI 462X X X X Extracts X X X X X X X X Extracts X X X X ..... ing the addition of expenses is liable to be deleted. TDS u/s 194C - Disallowance u/s. 40(a)(ia) - HELD THAT:- The assessee paid the transporter amount of Rs. 22,850/- and on date 26.06.2006 and dated 27.02.2007 amount of Rs. 22,850/-, accordingly the total amount is worked out amount to Rs. 49,573/- which is contravention of section 194C of the Act for non-deduction of TDS. The assessee was not able to clarify properly for reason for non-deduction of TDS on payment to transporter. The assessee was unable to mention any supporting case law in support of its reason for non-deduction of tax by contravening section 194C. Accordingly, this ground of the assessee is deleted. Appeal partly in favour of assessee. - I.T.A. No. 329/Asr/20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Ld. CIT(A). The Ld. CIT(A) upheld the addition made by AO. 3. Aggrieved assessee filed an appeal before us. 4. During the hearing none was appeared on behalf of the assessee. The Ld. Counsel filed a paper book and prayed to adjudicate the issues on basis of written submission. With the consent of the Ld. DR the matter is taken for adjudication. 4.1. Addition was made in different expenses like manufacturing charges, wages, labour charges, salary, travelling, conveyance, staff welfare and maintaining the total amount of Rs. 7,99,997/- was added back with the total income of the assessee on the ground that the expenses was booked on 31.03.2007. In this respect the assessee made the submission in the paper book which is extracte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rest account. The appellant assessee also submitted details of wages labor charges and also salaries paid to staff at erection site.(These details were also submitted before worthy CIT(A), which is acknowledged by him in last para of page 4 of Appellate order). Since labor had to be engaged at remote sites, the appellant assessee had to arrange for their boarding expenses for which an amount of Rs. 50,000/- was incurred. The details of this expense head were also furnished. Vouchers for materials procured for erection like steel plates, welding rods, black glasses, gloves, electrodes etc are also furnished. Your honor-All these expenses are very reasonable expense incurred wholly solely for business purposes and its disallowance is a gr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e to be deleted. 6.1. The disallowance was made u/s. 40(a)(ia) amount to Rs. 49,573/-. In support the assessee took the plea that the amount was paid not payable. So the section 40(a)(ia) will not be applicable. The assessee paid the transporter amount of Rs. 22,850/- and on date 26.06.2006 and dated 27.02.2007 amount of Rs. 22,850/-, accordingly the total amount is worked out amount to Rs. 49,573/- which is contravention of section 194C of the Act for non-deduction of TDS. The assessee was not able to clarify properly for reason for non-deduction of TDS on payment to transporter. The assessee was unable to mention any supporting case law in support of its reason for non-deduction of tax by contravening section 194C. Accordingly, this gr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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