https://www.taxtmi.com/caselaws?id=237250 The Tax Appeal was dismissed as no substantial question of law arose. The appellant, a company engaged in clearing and trading, faced TDS discrepancies for the financial year 2006-07. The Assessing Officer found short deductions under the Income Tax Act, leading to a demand. TDS was made under the wrong section for certain payments towards cargo handling charges. The Tribunal relied on a previous case emphasizing control over equipment and manpower in dismissing the Revenue's appeal. The Court concluded the issue was covered by the precedent, leading to the dismissal of the Tax Appeal. en-us Tue, 10 Sep 2013 00:00:00 +0530 Mon, 23 Sep 2013 07:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=237250 The Tax Appeal was dismissed as no substantial question of law arose. The appellant, a company engaged in clearing and trading, faced TDS discrepancies for the financial year 2006-07. The Assessing Officer found short deductions under the Income Tax Act, leading to a demand. TDS was made under the wrong section for certain payments towards cargo handling charges. The Tribunal relied on a previous case emphasizing control over equipment and manpower in dismissing the Revenue's appeal. The Court concluded the issue was covered by the precedent, leading to the dismissal of the Tax Appeal. Case-Laws Income Tax Tue, 10 Sep 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=237250