2013 (4) TMI 343

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....y the assessee against the order of the ld. 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 experti....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....(SB) of this Tribunal in the case of Merilyn 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 Meril....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... the decision of this Tribunal in the case of DCIT 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.Isp....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....f bills raised, no TDS is to be deducted therefrom. Section 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 ass....