2019 (4) TMI 1379
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....ips goods from the local customer and forwards it to various countries in the world. Similarly, it gets goods from foreign shippers / airlines. While making the assessment for the assessment year 2012-13, the Assessing Officer disallowed various expenses under section 40(a)(ia) for the reason that such expenditures did not suffer TDS. Aggrieved, the assessee filed an appeal before CIT(A). The Ld. CIT(A) allowed the appeal. Aggrieved against that order, the Revenue filed this appeal with the following grounds:- "1. The order of the learned CIT(A) is contrary to law, facts and circumstances of the case. 2.1 The learned CIT(A) erred in deleting the addition made U/s.40(a)(ia) of the IT Act, without appreciating the fact that the provisions o....
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....id not show any agent and principal relationship and there was no written contract. In the circumstances, the claim of reimbursement of charges did not arise and hence, he pleaded that the order of the Assessing Officer may be restored. 4. Per contra, the Ld. AR invited our attention to the order of the Ld CIT(A) and submitted as under : In respect of freight charges to shipping lines and airlines at Rs.19,35,79,659/-, the Ld. AR invited our attention to the order passed by the Assessing Officer dated 29.10.2015 under section 154 , wherein the Assessing Officer had accepted the plea that the assessee is not liable to deduct TDS in respect of the exempted parties covered u/s.197. Therefore, this issue is settled and does not survive. In....
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....ments aggregating to Rs. 29,52,952, TDS has been deducted; and (c) for the balance of Rs. 53,64,324 TDS is not applicable as they are rebates, discounts and reimbursement of expenses. Therefore, the Ld. AR submitted that the order of the Ld CIT(A) may be confirmed. 5. The Ld. DR rebutted the arguments stating that assessee furnished details relating to customs clearance charges, shipping line charges , documentation charges etc. during the course of proceeding u/s.154 i.e after the completion of the assessment. Since the Assessing Officer has already completed the assessment, he refused to entertain the claim u/s.154 but for the prima facie case. The Ld. CIT(A) has not given an opportunity to the Assessing Officer to examine these issues.....