https://www.taxtmi.com/caselaws?id=764800 ITAT Chennai remanded the matter to AO for fresh adjudication regarding TDS liability u/s 194C on freight and CFS charges. The assessee claimed exemption from TDS on statutory payments, arguing they were not contractual in nature. CIT(A) had allowed the appeal, but ITAT found insufficient evidence to determine whether assessee acted as intermediary or principal. The assessee's representative conceded inability to produce required invoices and payment receipts for proper adjudication. ITAT directed AO to treat assessee as principal and consider all relevant evidence before passing fresh order. Ground allowed for statistical purposes. en-us Fri, 10 Jan 2025 00:00:00 +0530 Sat, 18 Jan 2025 08:47:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=764800 ITAT Chennai remanded the matter to AO for fresh adjudication regarding TDS liability u/s 194C on freight and CFS charges. The assessee claimed exemption from TDS on statutory payments, arguing they were not contractual in nature. CIT(A) had allowed the appeal, but ITAT found insufficient evidence to determine whether assessee acted as intermediary or principal. The assessee's representative conceded inability to produce required invoices and payment receipts for proper adjudication. ITAT directed AO to treat assessee as principal and consider all relevant evidence before passing fresh order. Ground allowed for statistical purposes. Case-Laws Income Tax Fri, 10 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=764800