2015 (11) TMI 265

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ishnan, JCIT JUDGMENT Per V Durga Rao, Judicial Member This appeal filed by the assessee is directed against the order of the ld. Commissioner of Income Tax (Appeals) 13, Chennai, dated 27.11.2014 relevant to the assessment year 2010-11. 2. The assessee is a firm engaged in the business of clearing, forwarding and transport. The assessee has claimed storage and parking charges amountin....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....the expenditure, it does not attract any TDS on payments. After considering the explanation and details filed by the assessee, the Assessing Officer has observed that the contentions of the assessee that invoice will be only in the names of assessee's customers and not in the name of the assessee is found to be false. Secondly, even if the contract is between the assessee's customers and t....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....r hand, the ld. DR has submitted that it is the duty of the assessee to deduct TDS. Therefore, the Assessing Officer has rightly invoked section 40(a)(ia) of the Act and relied on the orders of authorities below. 6. We have heard both sides, perused the materials on record and gone through the orders of authorities below. The Assessing Officer has disallowed the expenses claimed by the assessee....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....the Hon'ble Supreme Court and the Hon'ble Supreme Court has dismissed the SLP in CC No. 8068/2014 vide order dated 02.07.2014. In view of the dismissal of the SLP filed by the Department, the order passed by the Hon'ble Allahabad High Court has become final. Therefore, it can be safely concluded that the issue is decided in favour of the assessee. 7. However, we find that there is n....