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2018 (5) TMI 578 - AT - Income TaxTDS u/s 194C - Disallowance u/s 40(a)(ia) - non deduction of tds on payment to contractors - segregation of expenses - Held that:- The assessee admitted that the assessee has not deducted TDS on the amount in question as per law and the same needs to be disallowed. The assessee filed statement of expenses payable. The assessee, therefore, offered a sum of ₹ 1,03,57,150/- to be disallowed in the computation of income, being inadvertently left out. The assessee also filed revised computation of income to the fact and also stated that the amount is offered for tax subject to no penal action. The AO in view of the admission of the assessee to pay tax on the impugned amount accepted the offer of the assessee and made the addition of the impugned amount on agreed basis. It is well-settled law that no appeal lies on agreed additions. Mere making entries in a different way would not absolve the assessee from deducting TDS on material so purchases from civil contractor for the purpose of business. These facts, therefore, show that there is no mistaken facts in making offer to surrender amount in question before the AO. In these circumstances, the assessee cannot resile from his statement and admission made before the AO. The facts and circumstances clearly justify the orders of the authorities below in making the addition. Since the assessee agreed for addition before the AO and there was no justification to withdraw from the offer of surrender, no interference is called for in the matter. Appeal of the assessee is not maintainable in the present form and has no merit as well. - Decided against assessee.
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