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2010 (7) TMI 800 - AT - Income TaxDisallowance u/s 40(a)( ia) - contract for transportation of goods -TDS u/s 194C(3) - We are of the considered view that the learned CIT(A) ought to have considered the appeal’s adjudication on the facts as enumerated by the AO. The very requesting forms were incorporated by the AO, therefore’, clinches the issue in favour of the assessee, the assessee was riot to be assessed as a sub-contractor. The truck owners in their’ relevant certification on Form No. 15-I declared for non-deduction of tax at source for not owning more than two heavy goods carriage trucks during the financial year. Fortified with these forms, the assessee was able to furnish Form No. 15J under the third proviso to clause (i) of sub-section (3) of section 194C for the asst. yr. 2006-07. As per certificate from the office of CIT(TDS), Kolkata, dated 23-4-2009, acknowledging submission of Form 15J to his office on 29-6-2006 vide receipt No. 2139, this procedure would have settled the issue in his favour. Therefore, the issue involved being legal is considered relying on the Apex Court’s decision in the case of National Thermal Power Co. Ltd. v. CIT [1996 (12) TMI 7 - SUPREME COURT] In the result, appeal of the assessee is allowed on the additional ground and the sum of Rs. 61,63,280 disallowed u/s 40(a)( ia) is directed to be deleted.
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