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2019 (6) TMI 1548 - AT - Income TaxNon deduction of TDS u/s.194C - payments made by assessee joint venture to its members - assessee is an AOP engaged in the activity of civil contractors - HELD THAT:- Structures of section 40(a)(ia) are diluted in the facts of the case since the payee has admittedly filed its return of income disclosing the impugned receipts and income earned by it embedded in the receipt has been duly offered for taxation. Assessee Joint Venture cannot be treated as assessee in default in view of the decision in the case of CIT Vs. Ansal Land Mark Township (P.) Ltd. [2015 (9) TMI 79 - DELHI HIGH COURT] and the decision of the Co-ordinate Bench of the Tribunal in the case of ITO vs. Shri Chandrakant J. Mandale [2015 (4) TMI 1140 - ITAT PUNE] for the assessment year 2008-09 decided on 10.04.2015, the assesee joint venture cannot be treated as assessee “in default". Reverting to the arguments put forth by the Ld. DR regarding distinguishable aspects of the case so far as the facts are concerned, we have perused the orders carefully in the earlier assessment years in assessee‟s own case and the facts are similar in its entirety. We, however, appreciate that on principle; the Ld. DR had fairly conceded that the issue is covered by the decision in assessee‟s own case. - Decided against revenue.
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