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2014 (8) TMI 790 - ITAT DELHILiability to deduct TDS u/s 194C on single payment – Held that:- Before the CIT(A) the assessee pointed out that the total payments made to X Press Computer Ltd., Mumbai was for an amount of ₹ 49,270/- and the AO has incorrectly included a payment for ₹ 8561/- made to M/s Richo India Ltd. - the aggregate payment did not exceed ₹ 50,000/- and the provisions of section 194C were not attracted – there was no reason to interfere with the finding of CIT(A) because factual finding regarding aggregate payment being not exceeding ₹ 50,000/- has not been controverted by the department – Decided against Revenue. TDS not deducted on payment made for office space - payments made to Kakad Chamber of Commerce, Mumbai for maintenance charges – Held that:- CIT(A) was rightly of the view that M/s Kakad Chamber & Business Premises Co-op Society Ltd. is a registered society under Maharashtra Society Act - There is no taxable income in the hands of the society towards the amount received from its members, for these monthly & quarterly charges - There is no practice of deduction of TDS throughout Mumbai for the amounts paid by the member to the society towards the monthly/ quarterly chares in respect of the office premises or even residential premises - there is no contract between the society and the assessee as there is a pure relation of member of the society – the assessee was not liable to deduct TDS as per section 194C – the society to whom the payment had been made was having no taxable income – Decided against Revenue. Expenses on replacement of asset – Held that:- Assessee has rightly submitted that AO has taken a contradictory stand - On one hand he disallowed the entire expenditure on the ground that no TDS was made u/s 194C and on the other he treated the entire expenditure in the capital field and allowed the depreciation - the finding of CIT(A) regarding TDS made by assessee u/s 194C has not been controverted, therefore, no disallowance was called for u/s 40(a)(ia) - As far as the claim of expenditure is concerned, the main panel was replaced after a gap of 15 years and the entire expenditure was incurred at the business premises which was evident from the copy of I.T. return filed by the assessee – Decided against Revenue. Expenses incurred for professional activities - Bill for electrical installation work – Held that:- The submissions made before CIT(A) have not been controverted by the department and are duly supported by the extract of income-tax returns filed before the department, it is evident that Shri V. Shridharan was residing at Mumbai and the properties located at Delhi were primarily used for business purpose only and, therefore there, was no question of any disallowance on the ground of personal use of the premises - The genuineness of the expenses has not been doubted by the department – Decided against Revenue.
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