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2014 (5) TMI 3 - AT - Income TaxAddition made u/s 40(a)(ia) of the Act – Held that:- The matter should go back to CIT(A) because one of the vital fact was not brought on record that whether the entire amount pertained to the period in which the assessee-firm came into existence, or part of the amount pertained to the period which was under the proprietorship of one Sri Dineshbhai Chunawala - the CIT(A) is required to first ascertain whether the entire expenditure was claimed by the firm in its books of account or part of the expenditure was claimed by the said proprietor - the provisions of Section 40(a)(ia) are to be applied only in a situation when an expenditure is claimed of the amount on which TDS was required to be deposited - CIT(A) is directed to apply the correct position of law as on date as per the interpretation of the amended provisions of IT Act in respect of Section 40(a)(ia) – thus, the matter is remitted back to the CIT(A) for fresh adjudication – Decided in favour of Assessee. Non-deduction of TDS – Held that:- CIT(A) has not dealt with the explanation of the assessee - CIT(A) has only dealt with the legal aspect but remained silent on the factual aspect of the matter – thus, the matter is required to be remitted back to the CIT(A) for adjudication – Decided in favour of Assessee.
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