Assessee had made payments as brand charges on which it was liable to deduct tax at source in terms of the provisions of Chapter XVII of the Act but no tax had been deducted. The AO added the sum to the total income of the assessee u/s.40(a)(ia) of the Act. The Commissioner (Appeals) confirmed the order. On appeal, held that the matter was to be restored to the AO to verify documents filed by the Assessee proving taxes had been paid by recipient of brand charges. (ITA Nos. 44 to 47/Chd/2014 AY. 2006-07 to 2009-10)
Amit Jindal v. Dy. CIT (2019) 70 ITR 545 (Chd.)(Trib.)
S. 40(a)(ia) : Amounts not deductible-Deduction at source-Payments liable to deduction of tax at source-Brand charges-Whether recipient of brand charges paid taxes-Assessing officer to verify documents filed by assesse-Matter remanded.