M/S. PMS DIESELS,,PHAGWARA vs. ADDL. COMMISSIONER OF INCOME TAX, PHAGWARA
In the result, the assessee’s appeal is partly allowed
ITA 65/ASR/2016[2006-07]Status: DisposedITAT Amritsar31 Jul 2018AY 2006-07
Bench: Sh. Sanjay Arora & Sh. N. K. Choudhryi.T.A. No. 65/Asr/2016 Assessment Year: 2006-07
For Appellant: Sh. Tarun Bansal (Adv.)For Respondent: Sh. Rajeev K. Gubgotra, (D.R.)
Section 143(3)Section 194CSection 201Section 268ASection 40
disallowance u/s. 40(a)(ia) at Rs.5,81,978/- on account of non-deduction of tax at source (TDS) on the following sums:
2
PMS International Pvt. Ltd. v. Addl.CIT
(a) Shipping expenses :
Rs.3,52,434/-
(b) Job work expenses :
Rs. 91,620/-
(c) Freight expenses :
Rs.1,37,924/-
Qua the first amount, the assessee relies on the order