ROYAL UNIFORCE ROOFING PRIVATE LIMITED,NAGPUR vs. ACIT CIRCLE 3, NAGPUR

ITA 34/NAG/2026Status: DisposedITAT Nagpur10 September 2026AY 2015-164 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that since M/s. Manikgarh Cement was the manufacturer and seller of the goods, and they paid the actual freight to the truck operators, the assessee was not liable to deduct TDS on the freight charges included in the goods invoice.

What were the facts?

The assessee purchased cement from M/s. Manikgarh Cement, and freight charges were included in the invoice. The assessee did not deduct TDS on these freight charges. The Assessing Officer made a disallowance under Section 40(a)(ia) of the Act.

What were the issues?

Whether the assessee was required to deduct TDS on freight charges included in the purchase invoice of goods, and if not, whether the disallowance under Section 40(a)(ia) was justified.

Which sections of the Income-tax Act were involved?

Section 40(a)(ia),Section 194C

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, NAGPUR ‘SMC’ BENCH, NAGPUR

Before: DR.MANISH BORAD

For Appellant: Shri A.G. Pimparkhede, CA
For Respondent: Shri Shiv Shankar Yadav, Sr. DR
Hearing: 28.07.2026Pronounced: 10.09.2026

The captioned appeal at the instance of assessee pertaining to A.Y. 2015-16 is directed against the order dated 05.12.2025 framed by National Faceless Appeal Centre, Delhi (NFAC) arising out of Assessment order dated 30.03.2022 passed u/s. 147 r.w.s.144B of the Income Tax Act, 1961 (in short ‘the Act’).

2.

The sole grievance of the assessee is against the disallowance for non-deduction of tax at source on the payment of Freight charges u/s.40(a)(ia) of the Act paid to M/s. Manikgarh Cement at Rs.23,10,517/-.

2 Royal Uniforce Roofing Private Limited

3.

I have heard the rival contentions a

The order continues below.

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