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2019 (3) TMI 1059 - AT - Income TaxTDS u/s 194C - payment made to Vehicle Booking Agents who have arranged vehicles for the company on a contractual basis as and when required - addition u/s 40(a)(ia) - HELD THAT:- There is no material on record to determine whether expenditure was incurred for payment to contractors, who are in the business of plying, hiring or leasing goods carriage and provisions of section 194C(6) has application. A.O. had also merely mentioned in the impugned assessment order that the payments are made to vehicle booking agents, since there is no clarify as to whether payments are made to contractors or agents, in the interest of justice and equity, we are of the view that the matter needs to be examined afresh by the AO. The assessee shall produce necessary evidences that the payment was made to contractors, who are in the business of plying of vehicles, goods carriages etc. and not to agents as alleged by the Assessing Officer - Decided in favour of revenue for statistical purposes. Disallowance being employees’ contribution to PF and ESI u/s 36(1)(va) - payment was made within the due date specified u/s 139(1) - HELD THAT:- The Hon’ble jurisdictional High Court in the case of Merchem Limited (2015 (9) TMI 560 - KERALA HIGH COURT) had categorically held that employees’ contribution to PF and ESI, if not paid within the due date mentioned in the respective statute cannot be allowed as a deduction u/s 36(1)(va) - We hold that the Assessing Officer has correctly disallowed the sum - Decided in favour of revenue
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