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2015 (6) TMI 854 - AT - Income TaxDisallowance 40(a)(ia) - non-deduction of TDS - whether the appellant assessee could make a claim for deduction other than by filing a revised return? - Held that:- From the decision of Hon'ble Supreme Court in the case of Goetez (India) Ltd.,[2006 (3) TMI 75 - SUPREME Court] it is clear that the deduction can be made before AO by way of revised return and not otherwise but this does not apply to the powers of Income Tax Appellate Tribunal u/s. 254 of the Act as is clarified by Hon'ble Apex Court in this very judgment. Hence, on the facts of the present case before us the assessee's claim is legally sustainable on facts of the case and now we direct the AO to allow the same but after verification of dates of payments of TDS. - Decided in favour of assessee.
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