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2014 (2) TMI 899 - HC - Income TaxRemission made by Tribunal - Liability to deduct TDS u/s 194C of the Act Liability to pay interest u/s 201(1) of the Act Held that:- There is no finding as such rendered by the Tribunal and the purpose of the remit to the Assessing Officer is only with a view to enable him to make a proper determination of the facts -The assessee had not appeared before the Assessing Officer in the first instance - The Tribunal observed that the AO should obtain information whether the NGO's to whom payments were made are duly registered under Section 12(A) of the Income Tax Act, 1961 and whether they are liable to pay tax under the provisions of the Act - the Tribunal has clarified that if the payees were not Charitable Institutions whose income is exempted, the Assessing Officer would be at liberty to pass an appropriate order in accordance with law - the Tribunal has not issued a specific direction in regard to the provisions of Section 194C the appeal does not gave rise to any substantial question of law Decided against Revenue.
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