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2015 (2) TMI 321 - AT - Income TaxLiability to deduct TDS - payment made to Partner for use of his trucks - disallowance made in respect of payment made to Partner of ₹ 11,07,400/- u/s. 40(a)(ia) of the Act on ground that TDS was not deducted on it - Held that:- Since the payee had already deposited the tax by filing his return, therefore, there was no responsibility of the assessee to again deduct the tax as held in the case by Hindustan Coco Cola Beverages (2007 (8) TMI 12 - SUPREME COURT OF INDIA ).We hereby hold that the provisions of section 194C r.w.s. 40(a)(ia) were not applicable on the assessee hence the disallowance of expenditure was not warranted. Therefore, we hereby direct to delete the same. - Decided in favour of assessee.
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