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2014 (8) TMI 113 - AT - Income TaxTDS on Labour Charges paid u/s 194C – Held that:- The assessee has furnished party-wise details before the AO - labour charges have been paid to 113 parties - assessee has also given the details in respect of those parties where no tax was deducted at source - AO has disallowed labour charges of which no tax was deducted at source in a summary manner without giving any specific finding or pointing out how the provisions of Sec. 194C apply on these payments which also included purchase of material – the issue needs re-verification – thus, the matter is remitted back to the AO for fresh adjudication – Decided in favour of Assessee. Deduction u/s 80P(2)(vi) – Held that:- The decision relied upon does not apply to the Appellate authorities – thus, the matter is remitted back to the AO for examination of the claim of the assessee as per the provisions of law and in particular Sec. 80P(2)(vi) of the Act – Decided in favour of assessee.
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