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2014 (10) TMI 1003 - AT - Income TaxAdmission od additional evidence -non deduction of tds u/s 195 - HELD THAT:- Application has been made for admission of additional evidence and it is submitted that these evidences would be material and would help in deciding the issue. Considering the fact that the additional evidences would help in deciding the issue the same are admitted. However since these evidences were not available before lower authorities and also the case laws which were relied upon by the Assessee were not considered by the lower authorities, we are of the view that in the interest of justice and fair play, the issues raised in the appeal needs to be considered afresh in the light of additional evidence submitted by the Assessee and the other decisions on which it would like to rely upon - remit the issue to the file of A.O to decide the issue afresh after considering the submissions of the Assessee, the decisions relied upon by Assessee and in accordance with law. - Appeal of Assessee are allowed for statistical purposes.
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