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TDS applicable on Karigar/ Embroidery charges but not on Purchase of Sarees
Case Law Details
- Case Name
- ITO Vs Shreejee Sarees Pvt. Ltd. (ITAT Kolkata)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2008-09
- Courts
- All ITAT, ITAT Kolkata
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CA Kanhaiya Kumar Agarwal
Brief Facts of the Case and Question of Law:
Brief Facts
The assessee is a dealer of sarees and AO while framing the assessment disallowed karigar /embroidery charges by invoking the provision of section 40(a)(ia) of the act for non-deduction of TDS u/s 194C of the Act. There was a survey operation on the business premises of the assessee u/s 133A of the Act and during survey operation, certain karigar/embroidery slips were found and impounded. Revenue came to know that assessee has paid embroidery charges amounting to Rs.1,14,59,470/- without deducting TDS u/s 194C ...
