Subhashish Chatterjee vs. ITO, Ward 28(3)

Parties Involved

Facts Summary

This appeal by the assessee, Subhashish Chatterjee, emanates from the order of the Addl/JCIT(A)-13, Mumbai in Appeal No. CIT(A), Delhi – 10/10092/2020-21 dated 05.03.2024. The assessment/process of return was made by the CPC, Bangalore under section 143(1) of the Income Tax Act, 1961 for the assessment year 2019-20 vide order dated 07.07.2020. The assessee paid car hire charges to Mr. K. Krishna Kumar, Proprietor of M/s Andaman Adventure and Tour Planners, and other expenses for sightseeing of guests. The CPC, Bangalore disallowed the expenses amounting to Rs. 9,98,920/- for non-deduction of TDS under section 40(a)(ia) of the Act. The assessee claimed that the payment was made at Rs. 33,29,707/- and the recipient has declared the receipts in his return of income, hence, no disallowance should be made.…

Legal Issues

• 1. Disallowance of car hire charges and other expenses for non-deduction of TDS under section 40(a)(ia) of the Income Tax Act, 1961.

Judgment Outcome

Decided in favour of Assessee.

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