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2018 (12) TMI 1635 - AT - Income TaxRectification u/s 254 - provisions of section 194H/40(a)(ia) was not adjudicated by the Tribunal - DR submitted that this is the case where a sum of ₹ 60 lakhs was paid by the assessee to M/s. Global Properties towards nomination fees for release of rights without making TDS - HELD THAT:- The issue of applicability of provisions of section 194H r.w.s. 40(a)(ia) was not adjudicated by the CIT(A) as he confirmed the addition on merits holding that the payment of ₹ 60 lakhs is non-genuine transactions. Ideally, the Revenue should have filed an appeal against the said finding of the CIT(A). Without prejudice to the finding of the CIT(A) on merits of genuineness of transactions, Revenue did not file any appeal before the Tribunal on this issue. While adjudicating the ground of the assessee, the Tribunal decided the issue in favour of the assessee upholding the genuineness of transaction. Thus, raising this issue i.e. applicability of the provisions of section 194H r.w.s. 40(a)(ia) to the said genuineness of transaction as held by the Tribunal cannot be raised through this Miscellaneous Application route in the context of appeal of the assessee. Accordingly, the issue raised by the Revenue on merits stands dismissed. Miscellaneous Application filed by the Revenue is dismissed.
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