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2015 (7) TMI 71 - AT - Income TaxNon deduction of TDS - Payments made to the truck owners temporarily employed - No agreement or contract exists - Held that:- The issue was squarely covered by the decision of the Kolkata Bench of this Tribunal in the case of Shri Kajal Das in [2012 (1) TMI 167 - ITAT KOLKATA] , dated January 3, 2012. In this case it was held that it is not disputed that the assessee had not assigned any of its contractual obligations to the transporters. It was a mere case of hiring the trucks from the market as per the requirements and not as per any contract. Consequently respectfully following the decision of the Kolkata Bench of this Tribunal in the case of Kajal Das, the addition as made by the Assessing Officer and as confirmed by the learned Commissioner of Income-tax (Appeals) by invoking the provisions of section 40(a)(ia) of the Act stands deleted. Even otherwise, the payments have been made before the due date of, filing of the return and no amount remaining unpaid to the truck owners. In this context the decision of the co-ordinate Bench of this Tribunal in the case of Tybas Projects Pvt. Ltd. [2015 (7) TMI 70 - ITAT CUTTACK] dated October 16, 2014 . By respectfully following the order of the Coordinate Bench of this Tribunal, the addition is liable to be deleted and we do so. - Decided in favour of assessee.
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