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2018 (1) TMI 1685 - AT - Income TaxTDS u/s 194A - Addition u/s.40(a)(ia) - assessee not deducted TDS in respect of payment to NBFCs - HELD THAT:- Contention of ld A.R. that the assessee is having certificate of C.A. issued in respect of TDS and demonstrated before us in paper book at page 1 to 4 explaining Form No.27A issued by the C.A. On this issue, ld D.R. submitted that this information was not available with the Assessing Officer. Considering the overall aspect of the fact that NBCSs have offered its income, the matter has to be verified by the Assessing officer. Accordingly, we remit this issue to the Assessing Officer to verify the claim of the assessee and pass order as per law. Disallowance on truck running and transportation expenses - HELD THAT:- As assessee is maintaining books of account and having vouchers. Assessing Officer has not specified any particular voucher which is not verifiable and making adhoc disallowance. The Assessing Officer has not specified that the bills are not genuine. Assessing officer has not doubted the genuineness of the said vouchers but made the adhoc disallowance. Looking into the facts and circumstances of the case, we remit this issue to the file of the Assessing officer. The assessee is directed to submit all the details and the Assessing officer is directed to pass the order. Adhoc disallowance which is 1/6th out of conveyance expenses, car expenses, office expenses and telephone expenses the findings of the CIT(A) is in order. Hence, we confirm the same
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