Case Law Details
Case Name : ITO Vs M/s Bhadreh Yarn Traders (ITAT Ahmedabad)
Related Assessment Year : 2006- 07
Courts :
All ITAT ITAT Ahmedabad
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There is no contract between the assessee and the transporter and the section 194C is applicable to work contract. The learned CIT(A) has found that in the instant case the clearing and forwarding contractor appoints for transportation of goods, and hence the only responsibility of the assessee was to make payment on receipts of goods. Admittedly, the assessee is engaged in purchase of yarn and trading thereon, and receive the goods from transporters, through clearing and forwarding agents. The AO has made the impugned addition on the assumption that the assessee was having agreement with the ...
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The same information is very fruitful to know the contentions that can be taken by the A.O. and the solutions of it that is obtained through the case.I just want an additional information regarding the following:
1. How I can get the current status of resolved case in case the assessee has applied to any higher authority against the decision of the case. Please clarify the issue