[aaykarbhavan] HC raps AO for disallowing freight exp. alleging Sec. 194C TDS default when exp. didn’t exceed prescribed limit

HC raps AO for disallowing freight exp. alleging Sec. 194C TDS default when exp. didn't exceed prescribed limit

June 6, 2014[2014] 45 taxmann.com 210 (Karnataka)

IT: Where assessee paid freight charges not in excess of Rs. 20,000 in regard to single transaction or in excess of Rs. 50,000 per annum to a particular career, it was not required to deduct tax at source under section 194C while making said payments

 

Regards

Prarthana Jalan

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Posted by: Prarthana Jalan <prarthanajalan@ymail.com>

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