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2015 (8) TMI 666 - HC - Income TaxNon deduction of TDS - payment of annual maintenance charge - as per ITAT Since the CIT(A) has not given any finding on merit, we restore the matter to his file with the direction to adjudicate the issue on merit as to whether the provisions of section 194C are applicable to the present case - Held that:- Tribunal has observed that 'the revenue has challenged the order of CIT(A) on merit also, but no finding was given by the CIT(A) on merit with regard to the nature of payments, therefore, the learned Tribunal set aside the order of CIT(A) and reversed the finding of CIT(A) given following the order of the Special Bench of the Tribunal in the case of Merilyn Shipping & Transports [2012 (4) TMI 290 - ITAT VISAKHAPATNAM]. Since the CIT(A) has not given any finding on merit, the learned Tribunal restored the matter to his file with the direction to adjudicate the issue on merit as to whether the provisions of Section 194C are applicable to the present case. We also do not find any discussion on merit of the case with regard to application under Section 194C of the Income Tax Act. Therefore, we are of the view that no substantial question of law would arise at this stage to consider the applicability of Section 194C of the Act. In so far as, the applicability of Section 40(a)(ia) is concerned. We are of the view that the stage of consideration of this question would arise after determination of the case with regard to applicability of Section 194C of the Act, by the Tribunal. Therefore, we keep open the issue as to whether a dis-allowance was warranted under the provisions of Section 40(a)(ia) of the Act be raised by the Appellant after determination of the applicability of Section 194 C of the Act. - Decided in favour of assessee for statistical purposes.
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