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2019 (5) TMI 1187 - AT - Income TaxRectification u/s 154 - addition u/s. 40(a)(ia) - debatable issue - assessee firm had not deducted TDS from the labour charges paid - making addition u/s 40(a)(ia) when the payee has included the entire interest paid by the appellant in its total income and filed return of income accordingly - HELD THAT:- The Ld. AR submitted that issue in dispute is a debatable issue and cannot be dealt by the Assessing Officer vide proceedings u/s. 154. He drew our attention to the judgments in CIT vs. Ansal Landmark Townships (P) Ltd. [2015 (9) TMI 79 - DELHI HIGH COURT] and CIT vs. Shraddha & S.S. Kale, Joint Venture [2017 (4) TMI 525 - BOMBAY HIGH COURT] This issue was considered by the Jurisdictional High Court in the case of CIT vs. Thomas George Muthoot [2015 (7) TMI 810 - KERALA HIGH COURT] . Being so, within the jurisdiction of Kerala High Court, the issue in dispute cannot be said to be a debatable issue. In our opinion, the Assessing Officer is justified in making addition u/s. 40(a)(ia) of the Act vide proceedings u/s. 154 of the Act dated 02/08/2010. Accordingly, this ground of appeal of the assessee is dismissed.
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