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2018 (5) TMI 1959 - AT - Income TaxTDS u/s 194C - Addition u/s 40(a)(ia) - assessee submitted a copy of the return of income of M/s. Manisha Industries and a certificate that the amount in question was accounted for both in their books and was reflected in the return of income and taxes were paid on this receipt from the assessee - HELD THAT:- Set aside this issue to the file of the A.O. with the direction to verify whether M/s. Manisha Industries has accounted for this amount in its income and filed its return of income for the assessment years 2012-13. If it has done so, the Assessing Officer is directed to delete the addition made u/s 40(a)(ia) of the Act and accept the income returned by the assessee. Appeal of the assessee is allowed.
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