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2012 (12) TMI 892 - ITAT KOLKATANon deduction of TDS on lorry hire charges - disallowance u/s 40a(ia) - assessee contented that he has already made payments and remaining outstanding as on 31 st March, 2006 - Held that:- As decided in Merilyn Shipping & Transports Versus Assistant Commissioner of Income-tax, Range-1, Visakhapatnam [2012 (4) TMI 290 - ITAT VISAKHAPATNAM] section 40(a)(ia) is applicable only to expenditure which is payable as on 31st March of every year and cannot be invoked to disallow the amounts which are already been paid during the previous year, without deducting tax at source - confirm the disallowance to the extent of Rs. 5,65,175/- the amount outstanding as on 31.03.2006 and direct the AO to delete the balance amount of Rs.61,66,953/- as already paid - partly in favour of assessee. Transportation hire charges - TDS u/s. 194C - Held that:- Since the facts regarding assessee having contract with the transporters or truck owners is not examined by the lower authorities, this issue is restored back to the file of the AO. to decide the issue whether there exists any contract or not so as to attract TDS u/s. 194C on hire charges for carrying on the job - in favour of assessee by way of remand.
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