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2018 (7) TMI 2068 - AT - Income TaxAddition u/s 40(a)(ia) - tax at source on payment made to CKIL - as argued obligation of the assessee to deduct tax at source has been fulfilled by M/s CKIL - HELD THAT:- As decided in own case AY 2012-13 CIT(A) has recorded a finding that M/s CKIL has duly complied with TDS provisions at the time of making payments to the concerned payees. Thus, it is noticed that the payment by way of rent and repairs have been duly subjected to deduction of tax at source. The assessee has reimbursed the amount to M/s CKIL on which tax has already been deducted at source. Since the impugned payments have been made M/s CKIL on behalf of the assessee and the tax has been deducted at source there from by M/s CKIL, it should be construed that M/s CKIL has deducted tax at source also on behalf of the assessee. In this view of the matter, the obligation of the assessee to deduct tax at source has been fulfilled by M/s CKIL and hence agree with the view taken by Ld CIT(A) that the provisions of sec. 40(a)(ia) would not get attracted in this factual matrix - Appeal of the assessee is allowed.
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