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2014 (6) TMI 532 - AT - Income TaxAddition u/s 40(a)(ia) of the Act and section 37 of the Act – Payment made to sub-contractors u/s 40(a)(ia) of the Act – Failure to deduct TDS u/s 194C of the Act – Bogus expenses - Held that:- AO during the course of assessment made total disallowance u/s 40(a)(ia) of the Act but when the matter reached before CIT(A), CIT(A) out of the total disallowance made by AO, treated the expenses to be bogus and the action of AO was upheld with respect to balance disallowance u/s 40(a)(ia). Since the issue the year under consideration with respect to disallowance u/s. 40(a)(ia) is identical to earlier years, no addition is called for - With respect to the addition which has been held by the CIT(A) to be bogus, Assessee has placed copies of Form 15J, 15I copies of RC books and PAN cards of the truck owners – the documents were not before CIT(A), in the interest of justice, the evidence submitted before us, being in the nature of additional evidence needs verification at the end of AO – thus, the matter is remitted back to the AO for fresh adjudication – Decided partly in favour of Assessee.
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