2012 (9) TMI 651

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....n regarding the amounts shown as advance in cash, in the accounts of the assessee coming to Rs.25,48,623/-. The assessee replied stating that the same were advances from persons who had made orders for specified marbles and granites but that the address and details of the persons were not known to them. The Assessing Officer hence made an addition to the income of the assessee for the relevant previous year treating it as  unexplained cash credits. The assessee having not been able to furnish details with respect to two sundry creditors exceeding Rs.1,00,000/-, the same was also disallowed and added to the income returned. The assessee having paid the freight charges and not having deducted 'TDS', the freight charge claimed also was di....

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....tion raised by the assessee is with respect to the disallowance of freight charges on account of TDS not being deducted. The assessee would contend that it had no privity of contract with the transporter and since it was the supplier who arranged for shipment of the goods, the liability to pay freight charges was not on the assessee and consequently there was no liability to deduct TDS. The Tribunal, on facts, found that the assessee had made the payment towards freight charges directly to the transporter and it was not a case where such payments were debited to the supplier's account. It was found that the assessee had not produced any material to establish the contention of the assessee, but from making a bald assertion. It was also found....