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2022 (11) TMI 1169 - ITAT DELHIAddition on account of sundry creditors - CIT(A) noted in his order that the AO himself has admitted in the remand report that there were 05 parties whose names and amounts were same in the two lists submitted by the assessee and the total amount of creditors is also not disputed by the AO - HELD THAT:- Since the Ld. CIT(A) has deleted the addition after calling the remand report from the A.O. which fact has not been disputed by the D.R, we find no fallacy in the findings of the CIT(A). We, therefore, confirm the order of the Ld. CIT(A) on this issue. Accordingly, ground of appeal no.1 of Revenue is dismissed. TDS u/s 194C - addition on account of freight expenses - HELD THAT:- We find that in the instant issue the A.O. had failed to point out where the TDS was not deducted by the A.O. and also not treated the freight expenses in question as bogus. Therefore, we find force in the submissions for the Assessee. CIT(A) after calling the remand report from the A.O deleted the addition. From the careful perusal of the order of the CIT(A), we have noticed that he had deleted the addition after examining the remand report submitted by the AO - CIT(A) noted that the A.O. could not come up with even a single case where TDS was to be deducted as per law and there is no allegation of freight expenses in question were bogus. CIT(A) deleted the impugned addition - In absence of any contrary material brought to our notice by the D.R, we find no fallacy in the findings of the CIT(A). We, therefore, confirm the order of the Ld. CIT(A) on this issue. Ground of appeal no.2 of Revenue is accordingly dismissed. Addition on account of loading and unloading expenses - assessee had not deducted the TDS on account of loading and unloading expenses - HELD THAT:- We find that the Ld. CIT(A) had only restricted the addition to the extent TDS which was deductible and deleted the balance addition out of the total addition made by the A.O. Since the order of the CIT(A) on this issue is in accordance with the provisions of Income Tax Act, we find no infirmity in the order of the CIT(A) and we, therefore, confirm his order and dismiss the ground of appeal of the Revenue.
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