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2016 (4) TMI 751 - AT - Income TaxTDS u/s 194H - non deduction of TDS on commissioner paid - Held that:- The case of the assessee is squarely covered by the decision of Ansal Land Mark Township Pvt. Vs CIT [2015 (9) TMI 79 - DELHI HIGH COURT ] wherein it has been held that The second proviso to section 40(a)(ia) of the Act is declaratory and curative in nature and has retrospective effect from 1st April, 2005. Assessing Officer is directed to examine the claim of the assessee whether the said amount has been included as income of the payee. - Decided in favour of assessee for statistical purposes Additions on account of hawala purchases - Held that:- The ld.AR produced before us the various records such as copies of stock register, copies of invoice and delivery challan, bank statement evidencing the payment, copy of ledger account, summary of LDO purchased and consumed during the year and comparative analysis for various year for consumption which shows that the materials was actually received. The AO added the same as bogus purchase without carrying any further verification especially when he accepted the submission of the assessee M/S Vinav Trading Co and rejecting the plea for the other without bringing on records any other independent evidence such as specific confirmation from M/S Mahalaxmi and cross examination by the assessee. In our opinion the assessee had explained the purchase made from Mahalaxmi Corporation with all the supporting records which proved that the assessee had received the materials as evidenced by the delivery challan and other records. In view of the above facts, the additions - Decided in favour of assessee
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