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| The Tax Publishers2020 TaxPub(DT) 0937 (Guj-HC) : (2020) 422 ITR 0426 : (2020) 275 TAXMAN 0449 INCOME TAX ACT, 1961
Section 194C
Since AO had not pointed out any defect in the submission filed by assessee and Tribunal reached to the conclusion that assessee had duly complied with the provisions of section 194C by collecting the requisite 15-I Form therefore, assessee was not liable to deduct the TDS, on payment made to the transporters.
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Tax deduction at source under section 194C - Payment of freight charges to truck owners - -
Assessment under section 143(3) was passed determining the total income after making addition under section 40(a)(ia) as assessee had failed to deduct TDS under section 194C, on payment made to transporters, though payment made exceeded Rs. 20,000. CIT(A) dismissed the appeal of assessee. However Tribunal dismissed the order of CIT(A). Held: If AO was not satisfied with the details furnished by assessee then he should have required the assessee to furnish the details for the entire year. Moreover, AO had not pointed out any defect in the submission filed by assessee. Tribunal reached to the conclusion that assessee had duly complied with the provisions of section 194C by collecting the requisite 15-I Form and therefore, assessee was not liable to deduct the TDS, on payment made to the transporters.
REFERRED : ITO v. Dilipkumar Bapusaheb Patole [ITA No. 1398/AHD/2016, dt. 3-9-2019] ITO v. Gopal S. Rajput (2015) 156 ITD 827 (Mum tribunal) : 2015 TaxPub(DT) 5232 (Mum-Trib) ITO v. Andhra Roadways (2015) 61 taxmann.com 203 (Ahd) : 2015 TaxPub(DT) 5217 (Ahd-Trib) and ITO v. Rajesh A Boricha (2013) 38 taxmann.com 435 (Rajkot-Trib.) : 2014 TaxPub(DT) 4252 (Rkt-Trib)
FAVOUR : In assessee's favour
A.Y. :
IN THE GUJARAT HIGH COURT
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