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2017 (3) TMI 1938 - AT - Income TaxAddition u/s 40(a)(ia) - non-deduction of tax at source towards courier charges paid - DR submitted before us that the Ld. CIT(A) had deleted the addition based on fresh evidence without obtaining a remand report from the AO - as requested that the matter may be remitted back to the file of Ld. AO for fresh consideration in the light of the evidence filed before the Ld. CIT(A) -HELD THAT:- Since it is evident that fresh evidence was filed before the Ld. CIT(A) based on which the Ld. CIT(A) has held the issue in favour of the assessee, we are of the considered view that the Ld. AO should also be given an fair opportunity to examine the fresh evidence placed before the Ld. CIT(A) for the first time. Therefore in the interest of justice we hereby remit the matter back to the file of Ld. AO for de-nova consideration. Appeal of the Revenue is allowed for statistical purposes
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