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2017 (12) TMI 1226 - AT - Income TaxCompetent authority to deduct TDS - TDS liability on salary - payments made to the Pharmacists and Civil Assistant Surgeons deployed on contract - Held that:- CIT(A) has considered the details and submissions made by the assessee and gave a categorical finding that the assessee is a Government organization and head of Medical & Health Depart for Khammam District and appointing contract employees in the designations of MPHA(M), MPHA(F), Lab Technician Grade-II, Pharmacist Grade-II and Medical Officer for carrying out the activities relating to rural family welfare services. In the process of implementation of the said welfare services, funds were being granted by the Government of Andhra Pradesh to the assessee, who in turn allocated the budget amongst the Medical Officers of various Primary Health Centres working under his control. In fact, the payments to the contract employees were being made by the respective Medical Officer of various Primary Health Centres and not the assessee and, therefore, the demand raised by the Assessing Officer is not correct on the ground that TDS is not deducted under section 201(1) & 201(1A) and allowed the appeals of the assessee. We also find from the paper book at page Nos. 29 & 30, wherein it is clearly mentioned that who are the DDOs to make the payments to various parties, therefore, the assessee is not a competent person to deduct TDS. In view of the above, we find no infirmity in the order of the ld. CIT(A). Thus, this ground of appeal raised by the revenue is dismissed.
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