2010-VIL-876-CAL-DT

CALCUTTA HIGH COURT

ITA No. 127 of 2009

Date: 16.08.2010

COMMISSIONER OF INCOME TAX, KOLKATA-XVI

Vs

M/s . STUMM INDIA

BENCH

KALYAN JYOTI SENGUPTA & KANCHAN CHAKRABORTY JJ.

JUDGMENT

It is urged before us that the learned Tribunal ought not to have accepted the judgment and order of the CIT (Appeal) who has quashed the disallowance of deduction of Rs. 41,33,710/- and on account of tax deduction at source. The learned Tribunal has recorded the fact that the department has not been able to bring any material on record to show that the assessee has made the payment to the transporters in pursuance of contract for carriage of goods of the assessee and the question of deduction at source under section 194C does not and cannot arise. In the absence of evidence of payment made by the assessee to the transporters, the assessee cannot be saddled with the liability of deducting tax at source. Before us no other point has been urged not it is said that the aforesaid fact finding is truthful without any basis whatsoever.

Hence, we dismiss the appeal having found no point of law having been involved.

 

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