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2015 (12) TMI 1568 - AT - Income TaxDisallowance u/s 40(a)(ia) - as per AO assessee has not filed Form No.15I/15J before the competent authority - Held that:- We have considered rival contentions and found from the record that assessee has duly obtained Form No.15-I from the recipient of the freight charges giving due particulars as per the requirement. This Form 15-I was also submitted by the assessee before the AO during scrutiny assessment. Merely because the same could not be filed before the CIT(A), the AO disallowed assessee’s claim which is not acceptable. As decided CIT vs. Valibhai Khanbhai Mankad [2012 (12) TMI 413 - GUJARAT HIGH COURT] failure to comply such requirement by the payee may result into some other adverse consequences if so provided under the Act. However, fulfilment of such requirement cannot be linked to the declaration of tax at source. Any such failure therefore cannot be visualized by adverse consequences provided under section 40(a)(ia) of the Act - Decided in favour of assessee.
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