TDS on the application of section 40(a)(ia) of the Income Tax Act

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Last updated: 02 July 2021
Quick Summary
This judgement concerns the disallowance of clearing and forwarding charges by the Income Tax Officer due to a failure to deduct Tax Deducted at Source (TDS). The assessee argued that TDS provisions did not apply to these payments and that the disallowance was unjustified. The Tribunal reviewed the applicability of Section 40(a)(ia) of the Income Tax Act and the second proviso thereto in relation to the specific facts of the case.

Court :
ITAT Chennai

Brief :
These two appeals filed by the assessee are directed against separate, but identical orders of the learned CIT(A)-5, Chennai dated 03.07.2017 and pertain to assessment years 2013-14 & 2014-15. Since, facts are identical and issues are common, for the sake of convenience, these appeals were heard together and are being disposed off by this consolidated order.

Citation :
ITA 2357/CHNY/2017

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3499
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4999
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