TaxTMI 
TaxTMI 
2022 (3) TMI 72
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....assessee has filed this appeal challenging the order dated 27.1.2016 passed by Ld. CIT(A), Gulbarga and it relates to assessment year 2007-08. None appeared on behalf of the assessee, even though the adjournment was granted on the earlier occasion at the specific request of the counsel of the assessee. Accordingly, we proceeded to dispose of the appeal ex-parte, without presence of the assessee. ....
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....o the deduction of tax at source from the freight charges so debited. The assessee explained that the selling price by the supplier included cost, freight, taxes and other duties. It was submitted that the freight was shown separately in order to avoid litigation with the excise authorities. Accordingly, it was submitted that though the freight was shown separately in the books of accounts, it for....
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....to the assessee included freight charges. Accordingly, it was submitted that there is no requirement for the assessee to deduct TDS. In support of the above said contentions, the assessee also filed a letter obtained from M/s. Rukmini Rama Steel Rollings Pvt. Ltd. stating that the prices charged by them to the assessee are inclusive of all duties and freight. 4. The A.O. however did not accept th....
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....nfirming the above fact. It is stated that the business model of the assessee is that order placed by the assessee is directly dispatched by the above said company to the assessee's customer place. Accordingly, when the goods are forwarded, it is the supplier i.e. M/s. Rukmini Rama Steel Rollings Pvt. Ltd. which books the lorry and forward the goods to the customer place of the assessee. So th....