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2017 (4) TMI 606 - AT - Income TaxClaim of TDS allowed as deduction only if it is deducted and paid before the due date - Held that:- Set aside the order of learned CIT(A) and restore the matter to the file of the AO with a direction to verify whether the payee is identifiable and the amount payable to him is ascertainable. Then the assessee would be required to deduct tax at source in respect of such provision. However, in case payee is not identifiable, the provision of Chapter XVII – B i.e. tax deduction at source cannot be pressed into service and, therefore, the assessee is not required to deduct tax at source in such a case. The AO will adjudicate the issue afresh after examining the above facts. Liaison work fee - whether in the nature of business income, the same was liable to be assessed on accrual basis? - Held that:- As reflected in Form 26AS, the assessee has been paid ₹ 4,40,000/- on 31.03.2011 on which TDS of ₹ 44,000/- was deducted. The AO has rightly brought to tax ₹ 4,40,000/- during the impugned assessment year. In view of the above, we set aside the order of the learned CIT(A) and restore the order of the AO.
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