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2017 (2) TMI 798 - AT - Income TaxTDS liability - failure to deposit TDS with Central Government - Held that:- The assessee entered into an agreement of leave and license with M/s. Om Sai Auto World which lies at page 15 to 21 of the paper book. According to the said agreement the assessee was entitled to recover an amount of ₹ 2,00,000/- per month. The assessee received an amount of ₹ 1,80,000/- per month in accordance with bank statement lies at page 25 which speaks that the licensee deducted the TDS but nothing came into the notice that the licensee deposited the same with the Central Government or not. But is not the liability of the appellant to pay the TDS when the TDS has already been deducted by the licensee. We are of the view that the finding of the CIT(A) is wrong against law and facts and is not liable to be sustainable in the eyes of law, therefore is hereby ordered to be set aside and the Assessing Officer is directed to delete the addition on account of TDS. However, recovery can be initiated against the person who deducted the TDS in accordance with law. Accordingly, all these issues decided in favour of the assessee against the revenue.
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