THE ACIT, 2(1), UJJAIN vs. SHRI RAKHAB CHAND JAIN, AGAR

ITA 433/IND/2014Status: DisposedITAT Indore13 December 2017AY 2010-116 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal upheld the CIT(A)'s decision. It found that the CIT(A) had correctly determined that a substantial part of the blasting expenses was for material, not labour, and thus not subject to TDS. The Tribunal also agreed with the CIT(A)'s reasoning regarding the diesel expenses, finding no contrary evidence from the Revenue.

What were the facts?

The Assessing Officer (AO) made additions for non-deduction of TDS on blasting expenses and disallowed diesel expenses. The assessee appealed to the CIT(A), who partly allowed the appeal, deleting a significant portion of the blasting expense addition and the entire diesel expense addition.

What were the issues?

Whether the CIT(A) was justified in deleting the addition on account of non-deduction of TDS on blasting expenses and disallowance of diesel expenses.

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, INDORE BENCHE, INDORE

Before: SHRI KUL BHARAT & SHRI MANISH BORAD

For Respondent: Shri K. G. Goyal Sr. DR, Shri Sharad Jain, AR
Hearing: 07.12.2017

PER KUL BHARAT, J.M: This appeal by the Revenue is directed against the order of Ld. Commissioner of Income Tax(Appeals), Ujjain, (in short ‘CIT(A)’), dated 28.02.2014 pertaining to the A.Y. 2010-11. The revenue has raised following grounds of appeal:

“1. Whether on the facts and in the circumstances of the case the Ld. CIT(A) was justified in deleting the addition of Rs.19,50,019/- made by the Assessing Officer on account of non deduction of TDS on the payment made to M/s Gayatri

Rakhab Chand Jain

Boring, Tanodiya towards blasting expenses even when bills produced by the assessee and kept on record do not reflect any such bifurcation towards labour charges a

The order continues below.

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