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2017 (4) TMI 569 - AT - Income TaxTDS u/s 194C - disallowance u/s. 40(a)(ia) - CIT-A deleted the addition - as per DR violation of section 194H of the Act is there and not u/s. 194C - Held that:- As from the details furnished before the department, it is seen that the payments were of small amount and which were mostly less than ₹ 1300/- on any one occasion and there was no reason to doubt the genuineness of the payments. In the light of the aforesaid factual background, we do not find any infirmity in the order passed by the Ld. CIT(A) in allowing the claim of the assessee since the disallowance could not have been made u/s. 40(a)(ia) of the Act invoking sec. 194C of the Act as has been done by the AO. Assessee during the original assessment which was concluded on 13.05.2008 has made a claim of deduction that the amount of ₹ 45,74,228/- has been given to truck owners about 300 in numbers and details of it were mentioned in more than 110 pages in respect to the amount of ‘freight paid’ and just because word commission has also been added in the 3CD report along with the hiring charges to the transporters cannot be the ground on which the department can turn around and term that the entire amount has been paid for commission and not for hiring charges when the facts emerging from the assessment leaves no scope for any doubt that claim made by the assessee was for hiring of trucks and disallowance was made by AO invoking section 194C of the Act. Therefore, we do not find any infirmity in the order passed by the Ld. CIT(A) and, therefore, we dismiss the appeal filed by the revenue. - Decided in favour of assessee
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