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2013 (12) TMI 1599 - ITAT VISAKHAPATNAMDisallowed u/s 40(a)(ia) - TDS u/s 194C - Transportation charges - non-submission of Form No. 15J within time-limit - Sub-Contract or not - HELD THAT - Mere non submission of Form No. 15J (having received Form No. 151 from his subcontractor for non deduction of TDS under Rule 29D to the AO within prescribed time limit cannot pave way for disallowance of expenses under section 40(a)(ia). Payments to lorry owners is not a sub-contract, hence, TDS provisions are not applicable. It was contended by the assessee that assessee himself executed the contract of transportation and the lorry owners have simple placed the vehicle at the disposal of the assessee without involving themselves in carrying out any part of the work undertaken by the assessee. The decisions in the case of Mythri Transport Corporation vs ACIT, 124 ITD 40(Vis) [2009 (1) TMI 337 - ITAT VISAKHAPATNAM] and VALIBHAI KHANBHAI MANKAD VERSUS DEPUTY COMMISSIONER OF INCOME-TAX (OSD), CIRCLE-9, AHMEDABAD [2011 (4) TMI 887 - ITAT, AHMEDABAD] are followed. In the result, the appeal of the revenue as well as cross objection filed by the assessee are dismissed.
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