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2016 (3) TMI 542 - AT - Income TaxAddition on account of cessation of liability u/s 41(l) - CIT(A) deleted the addition - Held that:- Assessee has himself agreed for the addition vide note sheet dated 22.12.2009 in the file of ld. Assessing Officer but the same has not been given any cognizance by the ld. CIT(A) in his appellate order. When the assessee himself is agreeing to the addition in the given circumstances, when the sundry creditors of ₹ 62,62,863/- were outstanding for some three years or more then this aspect should have been examined in depth by the ld. CIT(A) by way of passing a speaking order on this ground. We, therefore, are of the view that in the facts and circumstances of the case including the acceptance of assessee for agreeing to the proposed addition, matter needs to be relooked by the ld. CIT(A) by way of passing a speaking order in light of our findings and we accordingly set aside the issue to the file of ld. CIT(A) - Decided in favour of revenue for statistical purposes. Disallowance of labour charges - non deduction of tds u/s 194C - CIT(A) deleted the addition - Held that:- As during the course of assessment proceedings proper information and evidences were not supplied before the Assessing Officer for examining the applicability of provisions of section 194C of the Act on the labour contract charges of ₹ 17,79,855/- as to whether the complete amount of ₹ 17,79,855/- is liable for tax deduction at source u/s 194C of the Act or there was any bifurcation of the amount on which there was no liability for TDS u/s 194C of the Act or TDS of 1 % or 2% was applicable and also to the issue about the value of goods separately shown in the bills shown under the head labour contract charges. We are, therefore, of the view that this needs to be set aside to the file of ld. Assessing Officer before whom assessee will provide complete details with bifurcation of labour contract charges of ₹ 17,79,855/- and also classify the respective heads i.e. TDS not required to be deducted/ TDS to be deducted @ 1%/TDS deducted @ 2%/value of goods sold wrongly mentioned under the head labour contract charges.- Decided in favour of revenue for statistical purposes.
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