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2018 (10) TMI 714 - AT - Income TaxAdditions u/s 40(a)(ia) - TDS liability u/s 194C - assessee has not furnished the particulars of all payees/contractors in the prescribed form to the prescribed authority in time - Held that:- requisite return in the prescribed form was ultimately filed albeit belatedly, the assessee could not have deducted TDS on receipt of specific information from the payees/contractors. Therefore, in the absence of any liability to deduct tax at source under section 194C of the Act, provisions of section 40(a)(ia) of the Act does not get triggered. - Decided in favor of assessee.
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