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2014 (4) TMI 111 - AT - Income TaxDisallowance of labour charges u/s.40(a)(ia) - TDS u/s 194C – assessee submitted that most of the amount pertain to purchase of raw material but was wrongly grouped under the head labour charges. - Held that:- Assessee’s contention before AO as well as CIT(A) was correct as all the invoices reflect that these relate to purchase of material from various persons only - AO had issued summons to various persons asking details of sale made to assessee during financial year 2006-07 - In response, these persons have also confirmed sale made to assessee and also informed about payment received by them on such sale of materials - Once these evidences have not been rebutted, do not find any reason to deviate from elaborate findings recorded by CIT(A) and accordingly, same is hereby confirmed – Decided against Revenue. Need to Revised return u/s 139(5) – Held that:- no requirement for filing of revised return u/s 139(5) for mistake of clubbing of expenses of material purchase under head labour expenses - As it does not result into any change of income or expenditure - Confirm the entire findings of CIT(A) and dismiss grounds raised by department – Decided against Revenue.
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