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2013 (11) TMI 412 - AT - Income TaxRetrospective operation of section 40(a)(ia) – tax deducted at source and paid before the due date of filing of the return of income - Held that:- Supreme Court in case of Allied Motors Pvt. Ltd. Vs CIT(1997 (3) TMI 9 - SUPREME Court) and in case of CIT vs Alom Extrusions Ltd.(2009 (11) TMI 27 - SUPREME COURT) has already decided that the aforesaid provision has retrospective application - Decided in favour of assessee. Disallowance u/s 194C - Trucks taken on hire - Work u/s 194C - Held that:- Mumbai Tribunal in the case of Bhail Bulk Carriers v ITO [2012 (4) TMI 230 - ITAT MUMBAI] has held that, Once the Commissioner (Appeals) has accepted the fact that the outside tank owners do not had any responsibility or liability towards the principal, then it cannot be held that these outside parties were privity to the contract between the appellant and its principal. Thus, the payment made to the outside parties do not come or fall within the purview of section 194C, as the ‘carrying out any work’ indicates doing something to conduct the work in pursuance of contract and in instant case, it was solely between appellant and its principal. - There is nothing on record to suggest that the above order of the Mumbai Tribunal is brought to the notice of the learned CIT(A) - matter remanded back for reconsideration.
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