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2023 (4) TMI 940 - AT - Income TaxTDS u/s 194C - disallowance u/s.40(a)(ia) - Additions u/s 68 - CIT(A) deleted the additions - payment made to the transporters being freight and transport charges - information to be furnished - to whom - prescribed authority not nominated - HELD THAT:- the provisions as provided under subsection (6) and (7) to section 194C of the Act are independent to each other and therefore they cannot be read in conjunction. In other words, non-compliance of the provisions of sub-section (7) to section 194C of the Act, the claim of the assessee cannot be denied as there was the compliance on the part of the assessee for the provisions as provided under subsection (6) to section 194C of the Act. - Decided in favor of assessee. Additions u/s 68 - Cash Credit - admission of additional evidence - HELD THAT:- The learned CIT-A called for the remand report from the AO who did not doubt on the genuineness of the details furnished by the assesse but only contended that the document should have not been admitted by the learned CIT-A as there is contravention to the provisions of rule 46A of Income Tax Rule. However, on perusal of the grounds of appeal raised by the Revenue, we note that there is no grievance to the Revenue that the learned CIT-A erred in admitting the additional evidences. Accordingly, we hold that there was no contravention of the provisions of rule 46-A of Income Tax Rules as alleged by the AO in the remand report. - Decided in favor of assessee.
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