2013 (7) TMI 141

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....against the judgement of the Income Tax Appellate Tribunal dated 12.10.2012 raising following questions for our consideration :      (A) Whether on the facts and in the circumstances of the case, the Tribunal was right in law in deleting the disallowance of Rs.53,89,873/- for non deduction of tax at source on freight charges on the ground that the assessee has obtained Form ....

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....ction of tax at source. The assessee had incurred said expenditure for transportation charges by hiring small sub-contractors. Assessing Officer and CIT(Appeals) however, held that necessary requirements of declarations and filing of form 15-I and 15-J were not fulfilled. Hence the orders. The Tribunal however, reversed such decisions making inter-alia following observations :    `Rs....

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....lar issue was involved in which the appellant had filed 15-J form before the Commissioner of Income-tax, there was an inordinate delay of two years and eight months in furnishing of 15-J form before the CIT. Therefore, he requested to delete the addition by following above cited decision. In fact, the appellant had filed the form no.15-J on 21.04.2006. From the side of the Revenue, Shri C.S. Anjar....

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....Baroda office(copy of 15-J certificate enclosed in page no.131 of the paper book with stamp of CIT-II Baroda dated 21.4.2006). Further during the course of assessment proceeding the appellant filed a copy of 15-J certificate to the Assessing Officer who had not doubted in payments of freight charges as non-genuine. 3. Insofar as the applicability of section 194C(3)(i), as applicable at the rele....