Case Law Details
Case Name : ITO Vs Shreejee Sarees Pvt. Ltd. (ITAT Kolkata)
Appeal Number : I.T.A Nos. 71/Kol/2012
Date of Judgement/Order : 03/07/2015
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 of the Act.
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