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2014 (4) TMI 275 - ITAT DELHIDeduction u/s 40(a)(ia) of the Act – Non-deduction of TDS – Violation of Rule 46 for acceptance of additional evidence – Held that:- There is no violation of Rule 46A, the revenue could bring anything on this account – assessee clarified that the information was already available in view of double Taxation Agreements – CIT(A) rightly held that with respect to the the existence of DTAA with the countries of which the payees are resident photo copies of the order u/s 195/197 in the case of Aeroflot Russia Airlines and certificate in the case of HC Container (S) Pvt. Ltd. Singapore, photo copies of freight bills and other relevant material on record – thus, no TDS was required to be deducted from the payees of the freight and cartage under reference, as neither section 194C nor section195 were applicable – thus, there is no reason to interfere in the findings of the CIT(A) – Decided against Revenue.
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