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2014 (5) TMI 809 - AT - Income TaxDisallowance u/s 40(a)(ia) of the Act – Non-deduction of TDS u/s 194C(1) of the Act – Held that:- Following Commissioner of Income-tax Versus Hatish Ramanlal Patel [2013 (8) TMI 241 - GUJARAT HIGH COURT] - where no individual payment made to any subcontractor exceeded Rs.20,000 at a time nor total payments to an individual exceeded Rs.50,000 in a year, no TDS liability would arise u/s 194C - the assessee had produced copy of the accounts of carting paid during the year - the AO without discarding such stand of the assessee, proceeded to make disallowance u/s 40(a)(ia) of the Act on the premise that tax was not deducted at source - the assessee is not liable to deduct TDS u/s. 194C(1) of the Act, invocation of provision of section 40(a)(ia) of the Act is against the provisions of law – the order of the CIT(A) is upheld – Decided against Revenue.
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