Royal Uniforce Roofing Private Limited vs. ACIT, Circle-3, Nagpur

Parties Involved

Facts Summary

The assessee, Royal Uniforce Roofing Private Limited, filed an appeal against the disallowance for non-deduction of tax at source on the payment of Freight charges under section 40(a)(ia) of the Income Tax Act, 1961. The assessee had purchased cement from various vendors, including M/s. Manikgarh Cement, and Freight charges were included in the invoices. However, no tax at source was deducted on these Freight charges. The Assessing Officer made a disallowance under section 40(a)(ia) of the Act, which was partly upheld by the Commissioner of Income Tax (Appeals). The assessee appealed to the Income Tax Appellate Tribunal, which heard the case and reviewed the submissions and records.…

Legal Issues

• 1. Whether the assessee was required to deduct tax at source on the Freight charges included in the goods invoice?

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

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