TDS U/s. 194C not deductible on Reimbursement of haulage charges paid by C & F agents

ACIT Vs Swastik Pipes Ltd. (ITAT Delhi)

The assessee produced documentary evidences in support of its contention which had not been rebutted by AO and since impugned payments were in the form of reimbursement and no payments were made by assessee directly to shipping companies, therefore, assessee was not liable to deduct tax under section 194C. Since the amount in question were towards the reimbursement of the exact amount which had been paid to the shipping companies and others, therefore, assessee was not liable to deduct

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