2015 (12) TMI 1568

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.... course of scrutiny assessment the AO disallowed Rs. 13.18 lakhs out of total claim of Rs. 74.38 lakhs on the plea that assessee has not filed Form No.15I/15J before the competent authority. By the impugned order the CIT(A) confirmed the disallowance. 4. We have considered rival contentions and found from the record that assessee has duly obtained Form No.15-I from the recipient of the freight charges giving due particulars as per the requirement. This Form 15-I was also submitted by the assessee before the AO during scrutiny assessment. Merely because the same could not be filed before the CIT(A), the AO disallowed assessee's claim. The issue under consideration is squarely covered by the decision of the Hon'ble Gujarat High Court in th....

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....or does not own more than two goods carriages during the entire previous year. The moment, such requirements are fulfilled, the liability of the assessee to deduct tax on the payments made or to be made to such sub-contractors would cease. In fact he would have no authority to make any such deduction. "8. The later portion of sub-section (3) which follow the further proviso is a requirement which would arise at a much later point of time. Such requirement is that the person responsible for paying such sum to the sub-contractor has to furnish such particulars as prescribed. We may notice that under Rule 29D of the Rules, such declaration has to be made by the end of June of the next accounting year in question. "9. In our v....