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2015 (10) TMI 1423 - AT - Income TaxTds liability - CIT(A) treating the use of water front royalty u/s 194J against 194I by the A.O. - assessee filed additional evidences stating that the payments made are payable to Government of Gujarat, therefore, on these payments no tax was required to be deducted being payment to Government - Held that:- considering the arguments and submissions of both the sides, we deem it proper to set aside the orders of the authorities below and restore the matter back to the file of the Assessing Officer. We direct the assessee to produce all the evidences and explanation before the Assessing Officer; thereafter, the Assessing Officer is directed to examine whether the assessee is at all responsible for deduction of tax at source. If he comes to the conclusion that the assessee is liable for deduction of tax at source, then he will further adjudicate whether the tax was required to be deducted u/s 194I or 194J, and thereafter, he will arrive at the conclusion whether the assessee can be said to be in default u/s 201(1) or 201(1A). - Decided in favour of assessee for statistical purposes.
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