Allowing the appeal of the assessee the Tribunal held that ;when tax was deducted on the basis of certificate issued by the AO ie on handling and transport charges under S.194C and on, ware housing charges under S.194I, the ITO (TDS) was unjustified in holding assessee in default for short deduction of tax on grounds that assessee was liable to deduct TDS on entire amount under S.194I.( AY.2009 -10)
Kribhco Shyam Fertilizers Ltd. v. ITO (TDS) (2018) 172 ITD 319 (Luck) (Trib.)
S. 197 : Deduction at source – Certificate for lower rate –When tax was deducted on the basis of certificate issued by the AO ie on handling and transport charges under S.194C and on, ware housing charges under S.194I, the ITO (TDS) was unjustified in holding assessee in default for short deduction of tax on grounds that assessee was liable to deduct TDS on entire amount under S.194I.[ s.194C, 194I, 201 ]