2013 (4) TMI 343

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....d. CIT(A)-VIII, Kolkata dated 25.02.2011 in respect of the disallowance u/s 40(a)(ia) of the IT Act. 2. The brief facts of this appeal are that the assessee is engaged in the business of importing goods and selling them in India. During the year the assesee has paid Customs Clearance expenses of Rs.2,90,000/- and reimbursement of Customs Clearing expertises to the tune of Rs.45,90,312/-. The AO o....

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....Shipping & Transports vs ADIT, Range-I, Visakhapatnam reported in 138 ITD 23. 4. The ld. DR, on the other hand, relied on the order of the ld. CIT(A). 5. We have heard the rival submissions and carefully considered the orders of the authorities below. We have also gone through the decision of the Special Bench of this Tribunal in the case of Merilyn Shippoing & Transports vs ADIT, Range-I, Visak....

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....vs M.B.Ispat Corporation Ltd. in ITA No.1580/Kol/2008 order dated 03.04.2009. 7. The ld. DR, on the other hand, relied on the orders of the authorities below. 8. We have heard the rival submissions and carefully considered the same. We have gone through the decisions of this Tribunal in ITA No.1580/Kol/2008 in the case of DCIT vs M/s.M.B.Ispat Corproaiton Ltd. order dated 03.04.2009 for A.Yr.200....

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....tion 194C of the Act is applicable, where payments is made of a contractor/sub-contractor, where contract is either a work contract of a contract for supply of labour for works contract. In the case before us, we observe that the assessee has reimbursed the expenses to its consignment agent and it was not a direct payment of freight by the assessee to the transporter. Therefore, we are of the cons....