No sec. 195 TDS if payments were made to Indian Cos. after NR subcontracted his work to them
March 28, 2014[2014] 43 taxmann.com 207 (Chennai - Trib.)
IT/ILT : Where assessee entered into a contract with one 'G', Dubai [a non-resident] for Mass Alkali Flushing work of boiler unit of one 'J' and subsequently said work was sub-contracted by 'G' to two Indian Companies and 'G' also required assessee to make payments directly to them, since assessee never effected any payment to 'G' and under its instruction had given work orders to two Indian companies and made payments directly to them after deducting tax at source, it could not be said that assessee had effected payments to 'G' and it had failed to deduct tax at source as mentioned in section 195
IT/ILT : Payment of Urban land tax in relation to land sold depicts the nature of land sold as Urban land
IT/ILT : Where assessee claimed that during year it had incurred an expenditure of Rs. 22.10 crores for construction of temporary roads at its contract work sites and Assessing Officer disallowed claim on plea that it was bogus, since contractees had stated that assessee might have constructed temporary roads for execution of work, to deny whole of claim of expenditure would be unfair and a disallowance of 25 per cent on total claim would serve end of justice
Regards
Prarthana Jalan
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