2019 (10) TMI 1162

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....o, CA. For the Department : Smt. Suman Malik - Sr.DR ORDER PER V. DURGA RAO, JUDICIAL MEMBER This appeal by the assessee is directed against the order of Commissioner of Income Tax (Appeals)-1, Visakhapatnam, dated 28/01/2019 for the Assessment Year 2013-14. 2. Facts of the case in brief are that assessee is a company engaged in providing stevedoring and handling services, filed its....

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....Transport has rendered services towards transport and handling of cargo, therefore, payments are made for services rendered by him and submitted that there are no excess payments. However, in the assessment order, the Assessing Officer has observed that insofar as services rendered by M/s.Venkat Sainadh Transport to the assessee, the bills are raised on hourly basis whereas the services rendered b....

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....d both the sides, perused the material available on record and orders of the authorities below. 8. In this case, the assessee has made the payments to Sri P.Venkateswara Rao Prop. of M/s. Venkat Sainadh Transport to the tune of Rs. 2,46,57,674/- for the services rendered towards transportation and handling of cargo. According to the Assessing Officer, the transaction is being between the relate....