TaxTMI 
TaxTMI 
2018 (6) TMI 271
X X X X Extracts X X X X
X X X X Extracts X X X X
....appeal filed by the assessee is against the order of Ld. CIT(A)-14, Kolkata dated 19.11.2015 for AY 2010-11. 2. The sole issue as per revised ground of appeal of assessee is as under: "2. For that the Ld. LD. CIT(A)/14/Kol erred in passing appeal order without considering the addition made by the AO of Rs. 4,53,100/- against the individual labour charges during the statutory limit of execution ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....f Rs. 50,000/- during the year and, therefore, since the assessee was liable to deduct tax at source u/s. 194C of the Act and since he did not do so, the AO disallowed the said sum and added it to the total income of the assessee. Aggrieved, the assessee preferred an appeal before the Ld. CIT(A), who was pleased to confirm the action of AO. Aggrieved the assessee is before us. 5. We have heard ri....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... also brought to the notice of LdCIT(A): "Cloth charges 125397 Cloth sample charges 101947 Travelling and conveyance 148846 Labour charges 76910 Total 453100" 7. According to Ld. AR, no TDS was deductible because the amount disbursed to nine labourers included cost of material, travel reimbursement and wages to individual labourers which cannot attract sec. 194C of the Act....
X X X X Extracts X X X X
X X X X Extracts X X X X
....pra. We agree with the Ld. AR that wages given to labourers without contract will not attract sec. 194C of the Act and the money given for purchasing material, travel reimbursement also does not per se attract section 194C of the Act. However, it has to be kept in mind that the onus is on the assessee to discharge the facts which has been given in the break-up (supra) because these facts are exclu....