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2015 (7) TMI 69 - ITAT DELHIAddition on account of non-deduction of TDS - Payment made to sub-contractors for erecting telecommunication towers - No payment outstanding at the year end - Held that:- The facts are not disputed. Admittedly assessee did not deduct the tax as required under the provisions of section 194C. However, it is also not disputed that no amount was payable at the end of the year to sub-contractors. Under such circumstances, the majority view decision of Special Bench in the case Merilyn Shipping & Transports [2012 (4) TMI 290 - ITAT VISAKHAPATNAM ], is squarely applicable to the facts of the case. However, the Special Bench decision was examined by various High Court. Since no decision of Hon’ble Jurisdictional High Court directly on the issue has been brought to our notice, therefore, considering the conflict of opinion between various High Court and the decision of Special Bench of the ITAT, we do not find any infirmity in the order of CIT(A) on the issue in question. A perusal of CIT(A)’s order reveals that issues raised by the assessee related to disallowance of various expenses were not contested before the CIT(A). Since the issues raised in cross objection do not arise out of the order of CIT(A), therefore, we decline to admit the cross-objection filed by the assessee. - Appeal filed by the revenue as well as the cross objection preferred by the assessee stand dismissed.
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