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2015 (1) TMI 308 - AT - Income TaxNon deduction of TDS u/s 194J relied upon certificate issued u/s 197 - Admission of additional evidence - Held that:- CIT(A) allowed the appeals of the assessee based on the certificates issued by the AO u/s 197 of the Act. In view of the certificate issued by the AO u/s 197 of the Act, the assessee was not required to deduct tax at source as per provisions of section 194C and 194J in respect of impugned payments. The CIT(A), in order to verify the authenticity of certificate issued u/s 197 of the Act called for a remand report from the AO. Since the remand report was not received, the CIT(A) allowed the case of the assessee. Even before us the revenue has not called in question the authenticity of the certificate issued u/s 197 of the Act by the concerned AO. Hence we see no reason to interfere with the order of the CIT(A). Therefore we uphold the order of CIT (A) as correct and in accordance with law - Decided against Revenue.
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