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2019 (10) TMI 1076 - AT - Income TaxTDS u/s 194C - addition u/s 40(a)(ia) - HELD THAT:- Issue of disallowance of expenses by invoking provisions of Section 40(a)(ia) read with provisions of Chapter XVII-B for both the ay’s : 2013-14 and 2014-15 needs to be restored to the file of Ld.CIT(A) for fresh adjudication . The assessee has made statement before us that if given one more opportunity, the assessee will produce all the necessary and relevant evidences/ certificates as required under the statute/rules to substantiate that the payees have duly included the aforesaid amounts as income in their return of income filed with Revenue and paid due taxes to the credit of Central Government. Now, the onus is entirely on the assessee to produce all relevant evidences/ certificates as are required under the law before learned CIT(A) in set aside proceedings for both the ay’s to justify that no additions are warranted in the case of the assessee u/s 40(a)(ia) of the 1961 as these payees have included aforesaid amounts paid by the assessee in return of income filed with Revenue as their income and paid due taxes to the Credit of Central Government. CIT(A) is directed to verify these evidences/certificates and accordingly adjudicate the issue on merits in accordance with law , keeping in view ratio of decision of Hon’ble Delhi High Court in the case of Ansal Land Mark Township [2015 (9) TMI 79 - DELHI HIGH COURT] and Hindustan Coca Cola [2007 (8) TMI 12 - SUPREME COURT]
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