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2016 (5) TMI 760 - AT - Income TaxDisallowance u/s 40(a)(ia) - failure to deduct TDS u/s 194C - Held that:- The details ought to have been submitted before the AO, but in the interest of justice, the ld.CIT(A) has also called for the details viz. copies of GRs. not submitted by the assessee with regard to the 11 parties. The assessee did not file their income tax details in order to determine whether these parties have paid taxes on the amounts paid by the assessee to them without deduction of taxes. Thus, a perusal of the CIT(A)’s order would indicate that the ld.CIT(A) was conscious of the fact that other issues have also bearing on the controversy and they are required to be examined. Before us, neither any paper book has been filed by the assessee nor any one has appeared in spite of service of notice. Therefore, we do not have any material on the strength of that we could dispute the finding of the facts recorded by the CIT(A). - Decided against assessee.
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