Section 194C TDS not applicable on Transport Charges Reimbursed to suppliers

ACIT Vs Sri Gobinda Gupta (ITAT Kolkata) A specific contention was raised on behalf of the assessee before the Assessing Officer during the course of assessment proceedings itself that the transport charges in question were paid by the suppliers and the same were subsequently reimbursed by the assessee. It is thus clear that the stand that there being no contract between the assessee and the concerned transporters, the provisions of section 194C were not applicable, was taken by the assessee before the Assessing Officer and the onus to rebut the same was shifted to the Assessing Officer. He, h...