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2014 (7) TMI 809 - HC - Income TaxSubscription made to U.P. Co-operative Cane Federation u/s 40(a)(ia) Failure to deduct TDS u/s 194J Held that:- The appropriate course of action would be to restore the proceedings back to the CIT(A) for a fresh evaluation - it is not necessary for the Court to express any conclusion on whether the provisions of Section 194J were attracted - The Tribunal has merely followed its earlier decision - on a perusal of the order passed by the CIT (A) has adopted virtually the same reasoning which was commented upon by the Court in its earlier decision while remanding the proceedings back to the CIT (A) - there is no independent application of mind either by the CIT (A) or by the Tribunal Following Commissioner of Income Tax Vs. Kisan Sahkari Chini Mill Ltd.[ 2014 (5) TMI 671 - ALLAHABAD HIGH COURT] the matter is remitted back to the CIT(A) for fresh consideration Decided in favour of assessee.
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