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2014 (8) TMI 113 - AT - Income TaxTDS on Labour Charges paid u/s 194C Held that:- The assessee has furnished party-wise details before the AO - labour charges have been paid to 113 parties - assessee has also given the details in respect of those parties where no tax was deducted at source - AO has disallowed labour charges of which no tax was deducted at source in a summary manner without giving any specific finding or pointing out how the provisions of Sec. 194C apply on these payments which also included purchase of material the issue needs re-verification thus, the matter is remitted back to the AO for fresh adjudication Decided in favour of Assessee. Deduction u/s 80P(2)(vi) Held that:- The decision relied upon does not apply to the Appellate authorities thus, the matter is remitted back to the AO for examination of the claim of the assessee as per the provisions of law and in particular Sec. 80P(2)(vi) of the Act Decided in favour of assessee.
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