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Before deleting a TDS disallowance for alleged non-deduction on...
Co-terminus appellate powers require full verification before deleting TDS disallowances for alleged non-deduction of tax on freight-forwarding payments.
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Before deleting a TDS disallowance for alleged non-deduction on freight-forwarding payments, the appellate authority must conduct a thorough enquiry where the Assessing Officer failed to verify the statutory conditions for applying section 194Q. Co-terminus appellate powers require examination of transaction documents and, where necessary, verification from the Assessing Officer; presumptions based on sample transactions or entity names are insufficient. The appellate order was set aside and remanded to CIT(A) to verify the transactions and determine TDS liability afresh after hearing the assessee.
Before deleting a TDS disallowance for alleged non-deduction on freight-forwarding payments, the appellate authority must conduct a thorough enquiry where the Assessing Officer failed to verify the statutory conditions for applying section 194Q. Co-terminus appellate powers require examination of transaction documents and, where necessary, verification from the Assessing Officer; presumptions based on sample transactions or entity names are insufficient. The appellate order was set aside and remanded to CIT(A) to verify the transactions and determine TDS liability afresh after hearing the assessee.
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