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2014 (11) TMI 318 - HC - Income TaxTDS not deducted on payments - Partial additions sustained – Bills and invoices could not be produced – Held that:- Section 40(a)(ia) was neither invoked by the AO nor by the first appellate authority - before the Tribunal, revenue did raise the contention that TDS provisions would be applicable - application of Section 194C of the Act was not pleaded before the Tribunal - as far as Section 195 is concerned, it would not be applicable as it is apparent that M/s. Global Reliance Inc. did not have any business operations in India and they were functioning and operating in the USA - it does not appear that the Revenue had relied upon deeming provisions under Section 9 of the Act to hold that M/s. Global Reliance Inc. was covered and should be taxed in India in respect of the said income and, therefore, the TDS u/s 195 of the Act should have been deducted - specific sub-section which could be applicable was not stated and adverted to – thus, the order of the Tribunal is upheld – Decided against revenue.
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