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2011 (12) TMI 679 - AT - Income TaxNon deduction of TDS u/s 194C against freight charges - addition made u/s. 40(a)(ia) - liability to submit Form 15-I before the IT Authority as per Rule 29D to authenticate the claim - Held that:- In the present case before the Assessing Officer assessee had submitted that form 15-I received by him could not be deposited with the Ld. CIT. Assessee’s submissions have been reproduced in Para-7(ii) at page-4 of Assessing Officer’s order. After considering the assessee’s submission Assessing Officer, inter alia, observed that assessee did not submit form 15J by 30.06.2006 because he had not received form 15-I. He was of the view that 15-I was received subsequently when the assessee was confronted with the issue of disallowance under section 40(a)(ia). The availability of form 15-I, however, at the time of assessment proceedings is not doubted. Therefore, in view of decision in the case of Shri Vipin P. Mehta [2011 (5) TMI 503 - ITAT MUMBAI] Assessing Officer is directed to delete the disallowance of ₹ 24.74.376/-. In the result, ground Nos. 1 & 2 of the appeal are allowed.
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