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2016 (7) TMI 172 - AT - Income TaxTDS u/s 194C - TDS liability - Joint Venture (JV) assessee has given the entire contract to its constituent member M/s. Pallavi Constructions. - Held that:- As per Hon'ble Delhi High Court in the case of CIT vs. Ansal Land Mark Township P Ltd (2015 (9) TMI 79 - DELHI HIGH COURT ), once the payee had filed his return and offered the sum received to tax, no disallowance can be made u/s 40(a)(ia) and the assessee would not be treated as an assessee in default. Further the decision of in the case of KCEL-MEIL (JV) [2015 (1) TMI 744 - ITAT HYDERABAD] we observe that the provisions of section 194C(2) are not attracted in the case of payments made by the assessee to its constituent members, there was no question to treat the assessees in default u/s 201(1). Following above judicial pronouncements, we are of the view that the relief granted to the assessee by the order of the CIT (A) is just and proper and therefore shall be sustained - Decided in favour of assessee.
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