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2017 (8) TMI 1538 - SCH - Income TaxTDS u/s 194C - TDS on clearing and forwarding charges paid to C&F Agents for clearing the consignments of import of goods - as held by HC that while at time of de-novo determination of the issue on merits in accordance with law, however the onus shall be on the assessee to bring on record evidences that the ultimate payments made by C&F agents to the payee have been offered by them to tax assessee shall be allowed by the AO to file necessary evidences and explanations in course of de-novo proceedings - HELD THAT:- Delay condoned. Leave granted.
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