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2015 (11) TMI 1638 - HC - Income TaxTDS u/s 194J - non deduction of TDS - Held that:- The Assessee has filed necessary confirmation from the payee that they have paid the amount received from the Assessee. The confirmation filed by the Assessee was enclosed in the paper book filed before the CIT(A), thus as long as the corresponding income was brought to tax in the hands of the payee, it was not intended to disallow the expenditure in the hands of the payer due to non deduction of tax at source. - Decided in favour of the Assessee.
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