9911796707
TMI Blog2025 (2) TMI 916X X X X Extracts X X X X X X X X Extracts X X X X ..... cts in deleting the addition made on account of short deduction of TDS amounting to Rs. 18,02,380/ignoring the fact that the payments were made to M/s Steel Authority for supply of railways tracks in terms of contracts not for purchase of goods. 2. Ld. CIT (A) has erred in law and on facts in deleting the addition made on account of short deduction of TDS amounting to Rs. 6,81,931/on payment made to M/s Aarvee for Technical Consultancy charges ignoring the fact that the assessee did not submit any documentary proof regarding payment of service tax on which no TDS was deducted. 3. Ld. CIT (A) has erred in law and on facts in deleting the addition made on account of short deduction of TDS amounting to Rs. 9,42,600/on payment made to M/s A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5,326/- was paid and the tax was deducted at 2% of Rs. 2,16,907/- whereas on the other payment of Rs. 9,01,19,022/- on the same nature of work no TDS was deducted. Therefore, as per Assessing Officer, the assessee was required to deduct tax on this amount also at Rs. 18,02,380/- i.e. @ 2%. Further, the Assessing Officer noted that the assessee claimed payment of Technical Consultancy charges at Rs. 6,62,002/- to M/s. Aarvee and advance payment of Rs. 5,32,16,569/- whereas as per TDS account total payment of Rs. 4,70,29,774/- on which TDS has been deducted @ 10%. Similarly, the Assessing Officer also noted similar discrepancy for the financial year 2015-16 about the payment of Technical Consultancy charges M/s. Ayesa. Thereafter, considering ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . CIT(A) may be upheld on this issue. The Ld. Counsel further submitted that sofar deduction of tax on payment and Consultancy Services is concerned it was duly deducted and deposited in the government account. There is no dispute on that portion. However, the difference which is pointed out by the assessing authority is with regard to the deduction of tax on service tax component. The Ld. Counsel drew our attention to the order passed by the Joint Commissioner, Commercial Tax, Kanpur dated 28.02.2016 and also the CBDT Circular No.01/2014 dated 13.01.2014 (F.No-275/59/20124T(B). She contended that there is no default under law on the part of the assessee. She contended that the AO erroneously made the impugned addition without considering t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... yesa and Rs. 74432937/- was paid as per ledger. * However as per TDS statement Rs. 108170438/- was shown on which TDS @ 10% was deducted. d. The AO noted in para 8 of his order that appellant had short deducted TDS by Rs. 6754,32/- on payments pertaining to training and recruitment expenses. The AO after examining submissions of appellant held as under:- * Appellant had made payments for training and recruitment to various parties. * Appellant was required to deduct TDS @ 10% but short deduction were made. e. The AO noted in para 9 of his order that appellant had short deducted TDS by Rs. 32770/- on payments pertaining to professional and other services. The AO after examining submissions of appellant held as under: * Appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uding service component in accordance with CBDT Circular ne. 01/2014 dated 13.01.2014 as demonstrate in the submission of appellant which is forming, part of this order. f. TDS was deducted @ 10% on profession and other services expense incurred by appellant by excluding service tax component in accordance with CBDT Circular no. 01/2014 dated 13.01.2014 as demonstrated in the submission of appellant which is forming part of this order." 6. So far as the finding of the Ld. CIT(A) in para no. 8.2(b) is concerned, we are in agreement of the finding of the Ld. CIT(A) that no liability for deduction of tax arises in respect of the contract related to supply of the material. As there is no provision of the Act that mandates for deduction of ta ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
