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2012 (8) TMI 489 - AT - Income TaxNon deduction of tax at source on clearing and forwarding charges - Held that:- As if there is one single consolidated bill then the provisions of section 194J would be attracted but here it is found that four bills raised by party at periodic intervals, which does not mean that there was one / single bill - Considering decision of the CIT(A), who has restored the issue to the file of the AO with certain directions it need to be modified by adding that the AO shall examine the issue in detail with reference (i) to the amounts that are covered by TDS, (ii) which the assessee has himself disallowed in his computation and (iii) the extent of reimbursement of expenses, which, do not get covered by the provisions of TDS. As a part of the amount on which TDS is not deducted is suo-moto disallowed by the appellant in his return of income filed, provisions of section 40 (a) (ia) are applicable only to amounts of expenditure which are payable as on 31st March every year and it cannot be invoked to disallow expenditure which has been actually paid during the previous year, without deducting TDS - in favour of assessee for statistical purposes.
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