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2016 (5) TMI 1260 - ITAT KOLKATATDS u/s 194H - Held that:- AO found under examination of the details submitted by the under remand proceedings that all the payments were paid to various persons , particularly in cash between ₹ 1000/- to ₹ 2300/- and CIT-A having examined the paper book filed before him by the assessee observed that the assessee has paid commission of ₹ 4,60,152/- to a number of parties for securing orders from twelve companies located at various places. Further noted that the assessee failed to produce any kind of evidence in respect of appointment of such commission agents either before AO or CIT-A. Mere stating that the assessee has appointed persons as commission agents for each company to follow-up its affairs in support of which no sufficient evidence, whatsoever, filed in this regard. In our opinion, as per the procedure established the assessee shall produce all the details before the authorities, after due verification of the material available on record which are filed by the assessee without any supporting evidence both the authorities below arrived to a conclusion that the said payments made to various persons are self made and non-verifiable. Therefore, we hold that the assessee had clearly failed to prove genuineness of expenditure, consequently, the addition made on this issue stands confirmed - Decided against assessee TDS u/s 194H - Non TDS on Disallowance made on account of bill discounting and Invoice charges - Held that:- In the present case at page no-23 the discounting charges said to have received by the Bank of Baroda also, though the addition was not on account of interest, in this case also, but, however, incidentally includes interest. Therefore, no tax can be charged on any such payments. It is pertinent to note as discussed above the assessee did not pay any amounts to bank so as to deduct the tax at source. Thus, the section 194H is not applicable to the case on hand and addition made thereon by the AO is not maintainable. - Decided in favour of assessee Non deducting TDS on account of payments made towards consulting charges - Held that:- It is observed from the remand report that the AO verified the paper book as produced by the assessee containing details of payments made to various parties, which are admittedly less than ₹ 20,000/- and the ld. CIT(A) also confirmed the same. The same has been noticed at page 34 of the paper book, wherein it shows that the name of persons, their complete addresses and respective amounts mentioned therein paid to them. The AO further observed that the assessee did not produce any one of such parties before him for confirmation of the genuineness of the transaction. As submitted by the ld.AR above, in our opinion, the AO could have resorted to the proceedings u/s. 133 of the Act to secure the presence of such 15 persons for examination. But the AO failed to do so. That it is open to the AO to consider the relevant factors for determining as to whether the said consultancy charges were paid to the parties mentioned at page 34 of the paper book or not. In the present case, the AO totally failed to consider the same. The AO did not bring anything contrary to the claim of the assessee. Therefore, we hold that in view of the proviso (B) (i) to subsection (1) of Section 194J of the Act the addition does not stand, therefore, it is deleted - Decided in favour of assessee
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