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TDS u/s. 194C not applicable in absence of relation between assessee and transporters as contractor and sub-contractor
Case Law Details
- Case Name
- Commissioner of Income-tax-I Vs Prashant H Shah (Gujarat High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Gujarat High Court
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HIGH COURT OF GUJARAT
Commissioner of Income-tax – I
Versus
Prashant H Shah
Tax Appeal No. 1591 of 2011
October 9, 2012
ORDER
Akil Kureshi, J.
Revenue is in appeal against the judgment of the Income Tax Appellate Tribunal (hereinafter to be referred to as “the Tribunal”) dated 8th July 2011 raising following question for our consideration:-
“Whether the Appellate Tribunal is right in law and on facts in deleting the addition on account of disallowance of payments u/s.40(a)(ia) of the Act?”
2. We are concerned with Assessment Year 2007-08. Issue arises in the foll...
