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2018 (9) TMI 858 - AT - Income TaxTDS u/s 194C - assessee has not made the TDS on labour charges - addition u/s 40(a)(ia) - Held that:- There is no dispute with regard to the fact that the assessee has got the work done by the labourers under their supervision. The Department could not establish that there is express or implied contract between the assessee and maistries. Therefore, the facts of the assessees case are squarely covered by the decisions of this co-ordinate Bench in the case of R. Subbaraju [2010 (11) TMI 1076 - ITAT VISAKHAPATNAM] and best feeds [2016 (3) TMI 721 - ITAT VISAKHAPATNAM]. Thus we hold that the payments made to the labour through maistries cannot be construed as a contract between the assessee and the maistries and does not attract the TDS under section 194C of the Income- tax Act and consequently no disallowance is called for under section 40(a)(ia) of Income-tax Act. - Decided in favour of assessee
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