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2017 (1) TMI 1603 - AT - Income TaxTDS u/s 194C - addition u/s 40(a)(ia) - TDS not deducted on payment to labour representative (Mukadams) - Held that:- AO did not establish the aspect by bringing any evidence that assessee made the payment in pursuance of a contract and simply jumped to the conclusion that these payments were contractual payment despite the deposition (affidavit) of Mukadams confirming the fact that they were employee of the assessee. CIT(A) fairly concluded that he did not find any indication which may suggest that the payments were made under the contract, in fact the payment were received by the laborers from the assessee. All the payments made to the laborers were below to ₹ 50,000/-. There is no evidence that labour were engaged on regular basis, which may give rise to the fact that there was a contract in existence and deleted the disallowances. We have seen that the ld. CIT(A) passed the order after considering the entire fact, affidavit of Mukadams and the nature of payment. In view of the above discussion, we do not find any reason to interfere in the findings of ld. CIT(A). - Decided against revenue
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