2020 (4) TMI 24

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....d by the assessee is directed against the order of Ld. CIT(A) - 25, Kolkata dated 06.08.2019 and the solitary issue involved therein relates to the disallowance of 8,42,479/- made by the AO and confirmed by the Ld. CIT(A) u/s 40(a)(ia) on account of freight charges. 2. The assessee in the present case is a partnership firm which is engaged in the business of marble stones and sanitary tiles. Th....

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....(6). This submission of the assessee was not found acceptable by the AO. According to him, the PAN details furnished by the concerned transporters were required to be intimated by the assessee to the Income Tax Department in the prescribed form within the specified period and since the assessee had failed to comply with these requirements, the freight charges of Rs. 8,42,479/- were disallowed by h....

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....iting such sum towards freight or transport charges. In support of this contention, he has cited the decision of coordinate bench of this Tribunal in the case of Soma Rani Ghosh vs DCIT rendered vide an order dated September 9, 2016 in ITA No. 1420/Kol/2015 wherein it was held that in order to get immunity from the obligation of TDS u/s 194C(6) as it is stood prior to the amendment in 2015, filing....