Case Law Details
Case Name : Kalpesh Ganpatlal Patel Vs ITO (ITAT Ahmedabad)
Appeal Number : ITA No. 1426/Ahd/2017
Date of Judgement/Order : 27/09/2023
Related Assessment Year : 2009-10
Courts :
All ITAT ITAT Ahmedabad
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Kalpesh Ganpatlal Patel Vs ITO (ITAT Ahmedabad)
Introduction: The case of Kalpesh Ganpatlal Patel Vs ITO (ITAT Ahmedabad) revolves around the applicability of TDS (Tax Deducted at Source) under section 194C of the Income Tax Act in the context of freight charges
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Though the decision is in favour of the assessee, this scan be used as a defence when TDS is not deducted. As a matter of caution, in TDS matters it is always advisable to err on the revenue side and deduct TDS to avoid litigation.