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2018 (7) TMI 2179 - AT - Income TaxDefault u/s 201 - disallowance u/s 40(a) - addition deleted in earlier years as assessee has in subsequent year either deducted tax at the time of payment or added back the relevant expenditure in P & L Account and wherever TDS was deducted in subsequent year, the same was remitted to Govt. Account - HELD THAT:- In the present years, no such report of the AO is brought on record to show that TDS is deducted in later years at the time of payment and remitted to Govt. Account or where payment was not made, the provision of expenses was written back and credited to P & L Account. Hence, the assessee cannot get any relief in the present years on similar line as of earlier years. Rather one thing stands admitted that the liability of the assessee is there for TDS and since, this liability is not discharged in the present years or in any subsequent year, the issue regarding TDS u/s 201 (1) is also decided against the assessee and accordingly, we dismiss all ten appeals of the assessee regarding demands u/s 201 (1) as well as levy of interest u/s. 201(1A) of IT Act. Assessee’s claim u/s. 158A (3) is admitted and therefore, assessee shall not be entitled to raise any question of law in the present five years before Hon'ble Karnataka High Court u/s. 260A of IT Act and when the decision on the questions of law in Assessment Years 2006-07 to 2009-10 becomes final, it shall be applied to the present 5 years also i.e. Assessment Years 2010-11 to 2014-15.
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