Principal Commissioner of Income-tax-1 v. Kataria Logistic Service
[Citation -2017-LL-0613-5]
| Citation | 2017-LL-0613-5 |
|---|---|
| Appellant Name | Principal Commissioner of Income-tax-1 |
| Respondent Name | Kataria Logistic Service |
| Court | HIGH COURT OF GUJARAT AT AHMEDABAD |
| Relevant Act | Income-tax |
| Date of Order | 13/06/2017 |
| Judgment | View Judgment |
| Keyword Tags | question of law • oral order • non deduction of tds • truck owner • transport vehicle • contract work • hire charges • transport charges |
| Bot Summary: | These appeals arise out of a common judgment of the Income Tax Appellate Tribunal dated 6.10.2016. A Whether the Appellate Tribunal is right in law and on facts in deleting the disallowance of Rs.1,11,73,780/- made under Section 40 of the Income Tax Act, 1961 B Whether the Appellate Tribunal is right in law and on facts in deleting the enhancement under Section 40 of the Act made by the CIT in the first round of Page 1 of 2 HC-NIC Page 1 of 2 Created On Wed Jun 28 10:00:16 IST 2017 O/TAXAP/336/2017 ORDER appeal 2. We may note facts from Tax Appeal No.336 of 2017. So far as Question A is concerned, the Tribunal noted that the Tax Deducted at Source was deposited after the due date, before the date of filing of the return. So far as question B is concerned, it also relates to disallowance made by the revenue authorities under Section 40 towards the charges paid to the truck owners for transportation of the goods. The Assessing Officer as well as CIT proceeded on the basis of such transportation being in the nature of a contract, required deduction of tax at source. The Tribunal held that there is nothing on record to suggest that there was any relationship of contractor and contractee between the assessee and the truck owners. |