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2022 (4) TMI 842 - AT - Income TaxTDS u/s 194C - Disallowance of job work charges paid without deduction of TDS by invoking provisions of Sec.40(a)(ia) - HELD THAT:- Since the amounts paid towards job work charges to master weavers comes within the preview of provisions of Sec.40(a)(ia) of the Act. The AO has rightly disallowed the same u/s.40(a)(ia) of the Act - As relying on CRESCENT EXPORT SYNDICATE & PARK INTERNATIONAL [2013 (5) TMI 510 - CALCUTTA HIGH COURT], TUBE INVESTMENTS OF INDIA LIMITED [2009 (9) TMI 37 - MADRAS HIGH COURT] and M/S. PALAM GAS SERVICE [2017 (5) TMI 242 - SUPREME COURT] we find that non-deduction of TDS will attract the provisions of Sec.40(a)(ia) of the Act. Therefore, we find no infirmity in the orders of the AO & the Ld.CIT(A) and hence, the appeal filed by the assessee is dismissed.
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