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2016 (10) TMI 1330 - ITAT PUNETDS u/s 194C - payment made by AOP to the subcontractors - as per revenue assessee had given the contract work to AOP without deduction of tax - disallowance under section 40(a)(ia) - AO of the view that execution of contract was the responsibility of assessee and this sub-contracting of the work to one of the members of the AOP cannot be considered as revenue sharing arrangement - HELD THAT:- We find the ld. CIT(A) while deleting the addition had noted that the facts of the present case are identical to that of Swapnali RDS Joint Venture [2014 (12) TMI 320 - ITAT PUNE] and he had followed the decision of predecessor in assessee’s own case for assessment year 2009-10 [2014 (12) TMI 347 - ITAT PUNE]. We find that the Co-ordinate Bench of the Tribunal in assessee’s own case for assessment year 2009-10 has decided the issue in favour of the assessee
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