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2015 (5) TMI 784 - AT - Income TaxDisallowance u/s 40(a)(ia) - non deduction of tds on payment against freight charges against form 15-I - Held that:- Once the specified forms have been collected under Rule 29D(4)(ii) by the assessee even if the same is not submitted to the CIT for one reason or another, the assessee is not required to deduct tax at source u/s 194C of the Act and therefore provisions of section 40(a)(ia) cannot be made applicable. SEE Rajesh Kr.Garg [2011 (8) TMI 632 - ITAT Kolkata], Valibhai Khanbhai Mankad, Ahmedabad [2011 (4) TMI 887 - ITAT, AHMEDABAD], ITO vs M/s. S.S.Impex [2011 (9) TMI 927 - ITAT KOLKATA] and case of Vipin P.Mehta [2011 (5) TMI 503 - ITAT MUMBAI] - Decided in favour of assesse.
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