Just a moment...

Top
Help
×

By creating an account you can:

Logo TaxTMI
>
Call Us / Help / Feedback

Contact Us At :

E-mail: [email protected]

Call / WhatsApp at: +91 99117 96707

For more information, Check Contact Us

FAQs :

To know Frequently Asked Questions, Check FAQs

Most Asked Video Tutorials :

For more tutorials, Check Video Tutorials

Submit Feedback/Suggestion :

Email :
Please provide your email address so we can follow up on your feedback.
Category :
Description :
Min 15 characters0/2000
Make Most of Text Search
  1. Checkout this video tutorial: How to search effectively on TaxTMI.
  2. Put words in double quotes for exact word search, eg: "income tax"
  3. Avoid noise words such as : 'and, of, the, a'
  4. Sort by Relevance to get the most relevant document.
  5. Press Enter to add multiple terms/multiple phrases, and then click on Search to Search.
  6. Text Search
  7. The system will try to fetch results that contains ALL your words.
  8. Once you add keywords, you'll see a new 'Search In' filter that makes your results even more precise.
  9. Text Search
Add to...
You have not created any category. Kindly create one to bookmark this item!
Create New Category
Hide
Title :
Description :
❮❮ Hide
Default View
Expand ❯❯
Close ✕
🔎 Case Laws - Adv. Search
TEXT SEARCH:

Press 'Enter' to add multiple search terms. Rules for Better Search

Search In:
Main Text + AI Text
  • Main Text
  • Main Text + AI Text
  • AI Text
  • Title Only
  • Head Notes
  • Citation
Party Name: ?
Party name / Appeal No.
Include Word: ?
Searches for this word in Main (Whole) Text
Exclude Word: ?
This word will not be present in Main (Whole) Text
Law:
---- All Laws----
  • ---- All Laws----
  • GST
  • Income Tax
  • Benami Property
  • Customs
  • Corporate Laws
  • Securities / SEBI
  • Insolvency & Bankruptcy
  • FEMA
  • Law of Competition
  • PMLA
  • Service Tax
  • Central Excise
  • CST, VAT & Sales Tax
  • Wealth tax
  • Indian Laws
Courts: ?
Select Court or Tribunal
---- All Courts ----
  • ---- All Courts ----
  • Supreme Court - All
  • Supreme Court
  • SC Orders / Highlights
  • High Court
  • Appellate Tribunal
  • Tribunal
  • Appellate authority for Advance Ruling
  • Advance Ruling Authority
  • National Financial Reporting Authority
  • Competition Commission of India
  • ANTI-PROFITEERING AUTHORITY
  • Commission
  • Central Government
  • Board
  • DISTRICT/ SESSIONS Court
  • Commissioner / Appellate Authority
  • Other
Situ: ?
State Name or City name of the Court
Landmark: ?
Where case is referred in other cases
---- All Cases ----
  • ---- All Cases ----
  • Referred in >= 3 Cases
  • Referred in >= 4 Cases
  • Referred in >= 5 Cases
  • Referred in >= 10 Cases
  • Referred in >= 15 Cases
  • Referred in >= 25 Cases
  • Referred in >= 50 Cases
  • Referred in >= 100 Cases
From Date: ?
Date of order
To Date:
TMI Citation:
Year
  • Year
  • 2025
  • 2024
  • 2023
  • 2022
  • 2021
  • 2020
  • 2019
  • 2018
  • 2017
  • 2016
  • 2015
  • 2014
  • 2013
  • 2012
  • 2011
  • 2010
  • 2009
  • 2008
  • 2007
  • 2006
  • 2005
  • 2004
  • 2003
  • 2002
  • 2001
  • 2000
  • 1999
  • 1998
  • 1997
  • 1996
  • 1995
  • 1994
  • 1993
  • 1992
  • 1991
  • 1990
  • 1989
  • 1988
  • 1987
  • 1986
  • 1985
  • 1984
  • 1983
  • 1982
  • 1981
  • 1980
  • 1979
  • 1978
  • 1977
  • 1976
  • 1975
  • 1974
  • 1973
  • 1972
  • 1971
  • 1970
  • 1969
  • 1968
  • 1967
  • 1966
  • 1965
  • 1964
  • 1963
  • 1962
  • 1961
  • 1960
  • 1959
  • 1958
  • 1957
  • 1956
  • 1955
  • 1954
  • 1953
  • 1952
  • 1951
  • 1950
  • 1949
  • 1948
  • 1947
  • 1946
  • 1945
  • 1944
  • 1943
  • 1942
  • 1941
  • 1940
  • 1939
  • 1938
  • 1937
  • 1936
  • 1935
  • 1934
  • 1933
  • 1932
  • 1931
  • 1930
Volume
  • Volume
  • 1
  • 2
  • 3
  • 4
  • 5
  • 6
  • 7
  • 8
  • 9
  • 10
  • 11
  • 12
TMI
Example : 2024 (6) TMI 204
By Case ID:

When case Id is present, search is done only for this

Sort By:
RelevanceDefaultDate
    No Records Found
    ❯❯
    MaximizeMaximizeMaximize
    0 / 200
    Expand Note
    Add to Folder

    No Folders have been created

      +

      Are you sure you want to delete "My most important" ?

      NOTE:

      Case Laws
      Showing Results for :
      Reset Filters
      Results Found:
      AI TextQuick Glance by AIHeadnote
      Show All SummariesHide All Summaries
      No Records Found

      Case Laws

      Back

      All Case Laws

      Showing Results for :
      Reset Filters
      Showing
      Records
      ExpandCollapse
        No Records Found

        Case Laws

        Back

        All Case Laws

        Showing Results for : Reset Filters
        Case ID :

        📋
        Contents
        Note

        Note

        -

        Bookmark

        print

        Print

        Login to TaxTMI
        Verification Pending

        The Email Id has not been verified. Click on the link we have sent on

        Didn't receive the mail? Resend Mail

        Don't have an account? Register Here

        <h1>Tribunal allows appeal, expenses not disallowed due to absence of direct contract.</h1> <h3>Hanifbhai Hajimohammed Pinepalwala Versus I.T.O., Ward-1 (3) (2) Ahmedabad</h3> The Tribunal ruled in favor of the Assessee, overturning the Commissioner's decision to disallow expenses for non-deduction of TDS under section 194C of ... Non-deduction of TDS u/s 194C - transportation expenses incurred by the assessee - HELD THAT:- Admittedly the assessee is buying the pineapples from different states which are brought to the state of Gujarat. Such goods cannot be transported by the assessee without incurring the transportation cost. In the case on hand, on perusal of the truck numbers to whom the assessee has made payment for the transportation expenses, we find that all of those numbers are registered with the state of Kerala from where the assessee is transporting the goods. Thus it can be inferred that all these transporters were engaged by the supplier but the payment was made by the assessee in her books accounts. Thus it can be inferred that there was no contract between the assessee and the transporters and accordingly the provisions of section 194C of the Act cannot be invoked in the case on hand - See M/S. PRAMUKH JUTE TRADERS VERSUS ITO [2009 (9) TMI 981 - ITAT AHMEDABAD]. There cannot be any disallowance of the expenses in the given facts and circumstances on account of non-deduction of TDS. Likewise, the judgments referred by the learned DR at the time of hearing are distinguishable from the facts of the present case. Accordingly we are reluctant to rely the same. Hence the ground of appeal of the assessee is allowed. Issues:1. Disallowance of expenses for non-deduction of TDS under section 194C of the Income Tax Act.Analysis:The appeal was filed by the Assessee against the order of the Commissioner of Income Tax (Appeals)-10, Ahmedabad, concerning the assessment order passed under section 143(3) of the Income Tax Act, 1961 for the Assessment Year 2008-2009. The main contention raised by the Assessee was the disallowance of expenses amounting to Rs. 13,82,900 for non-deduction of TDS under section 194C of the Act. The Assessee argued that the transportation expenses were incurred by the supplier and were part of purchases, thus outside the purview of TDS provisions. However, the Commissioner disagreed, stating lack of evidence to support this claim.The Tribunal noted that the Assessee, engaged in the trading of pineapple fruits, incurred transportation expenses without deducting TDS under section 194C of the Act. The Assessee contended that the transport expenses were borne by the supplier and were part of purchases. The Commissioner found no evidence supporting this and upheld the disallowance. The Assessee further argued before the Tribunal that there was no contract between the Assessee and the transport contractor, thus TDS was not applicable. The Tribunal examined the provisions of section 194C(1) of the Act, emphasizing the requirement to deduct TDS on expenses incurred under a contract. It was observed that the transporters were engaged by the supplier, and there was no direct contract between the Assessee and the transporters.Referring to a previous ITAT order, the Tribunal concluded that in the absence of a direct contract between the Assessee and the transporters, the provisions of section 194C of the Act could not be invoked. The Tribunal differentiated the facts of the present case from judgments cited by the Revenue, ultimately allowing the Assessee's appeal. Consequently, the Tribunal held that there was no basis for disallowance of expenses due to non-deduction of TDS. The appeal of the Assessee was allowed, overturning the decision of the Commissioner.In summary, the Tribunal ruled in favor of the Assessee, highlighting the absence of a direct contract between the Assessee and the transporters, thereby rendering the disallowance of expenses for non-deduction of TDS under section 194C of the Income Tax Act unwarranted. The Tribunal's decision emphasized the specific contractual requirements outlined in the Act and distinguished the case at hand from previous judgments, ultimately leading to the allowance of the Assessee's appeal.

        Topics

        ActsIncome Tax
        No Records Found