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2015 (10) TMI 1372 - AT - Income TaxDisallowance of transportation charges u/s 40(a)(ia) - non deduction of tax under the provision of section 194C(2) - Held that:- Following the above ratio laid down by the hon'ble Punjab and Haryana High Court [2011 (3) TMI 1017 - PUNJAB AND HARYANA HIGH COURT] and hon'ble Himachal Pradesh High Court [2010 (9) TMI 494 - HIMACHAL PRADESH HIGH COURT] in the assessee's own case, we find no merit in the ground of appeal raised by the Revenue. The assessee in the present case is not liable to deduct tax at source out of payments made to its members and hence, no merit in the disallowance under section 40(a)(ia) of the Act. The ground of appeal raised by the Revenue is dismissed. - Decided in favour of assessee.
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