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TDS not deductible on Reimbursement of expenses billed separately
Case Law Details
- Case Name
- ITO Vs Deepak Bhargawa (ITAT Delhi)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2007-2008
- Courts
- All ITAT, ITAT Delhi
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ITO Vs Deepak Bhargawa (ITAT Delhi)
In this case the appellant is receiving the material on Freight Prepaid basis (C&F). The foreign shipping companies were charging only the incidental charges like Port charges, Container payment, Stationery charges, License fees, Stamp charges, Bank charges, De-stuffing charges etc. These bills also include part payment of import duty paid by the appellant. Since Import Duty & Port charges are payment to Govt, as per provisions of law T.D.S. is not deductable. Other expenses which were reimbursed are also not subjected to T.D.S. In v...
