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2013 (12) TMI 296 - AT - Income TaxDisallowance u/s 40(a)(ia) – The assessee has made a payment of Rs. 4.61 crores as labour charges without deucting tax at source - Held that:- The labour charges were paid to sub contractors for the labour procured by them and to individual labourors amount paid was less than Rs.50,000 cannot be held as a payment to sub-contractor and thus payment to them reached the benchmark of Rs.50,000 – The provisions of Section 194C could not be invoked because the labourors were not the same at the different sites – Decided in favour of assessee. Credit of prepaid taxes – Held that:- The payments have been received by the firm so the tax deduction would not be in the hands of partners – The claim can be verified from the information submitted by the deductors – When income is accepted in the hands of firm then the claim of advance ta should also be given to the firm and not to the partners – Decided in favour of assessee.
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