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2017 (5) TMI 1216 - AT - Income TaxAddition made as undisclosed receipts - Held that:- As observed from the remand report as discussed by the CIT-A that amount of ₹ 6,49,210/- was credited to assessee’s account on 31-03-08 and other amount of ₹ 9,554/- came into account of the assessee on 31-03-08. The findings show that both the said amounts came into account of the assessee in the asstt. year under consideration. But, the AO found that the said amounts were not entered into books of the assessee. It appears that the submissions made by one of the partners, Mr. Amit Baran Roy the cheque was received by the assessee on 6-4-08 is incorrect. We find that the AO has rightly held that both the amounts were not entered in the books of account for the A.Y under consideration. The CIT-A confirmed the same, which is justified. - Decided against assessee Addition u/s. 68 - Held that:- AR of the assessee did not file anything to suggest that the entire amount cannot be added. In the absence of any evidence to substantiate the claim/contention, we find no force in the arguments of the ld.AR. Therefore, the arguments advanced the by the ld.AR of the assessee are rejected. In view of above discussion, we uphold the impugned order of the CIT-A. Non deduction of TDS u/s. 194C and 194I - Held that:- The labour sardars are not suppliers of labour and as such he rightly deleted the impugned addition made u/s. 40(a)(ia) of the Act. Therefore, we delete the addition made by the AO and confirmed by the CIT-A. TDS on Hire charges - Held that:- We find that the assessee is a sub-contractor to M/s. Pobi Technologies & Constructions Pvt. Ltd and executed the work awarded to said concern.On examination of the ledger of the said concern by the AO in remand proceedings that AO found the impugned amount was credited to the assessee along with all other receipts. But, however, it is not clear from the record under which head the assessee received the impugned amount from the said concern whether it is received under the head ‘hire charges or transit mixture or something else to the assessee for executing the said contract work as a sub-contractor on behalf of said concern. The ld. AR did not produce anything to show that the said concern deducted the said hire charges and the said amounts credited to some other purpose. In view of the same, we deem it fit and proper to restore the issue to the file of AO for his fresh examination. TDS on machine hire charges - Held that:- CIT-A while examining the ledger accounts of various parties to whom the machine hire charges paid, found that no deduction made U/Sec. 194I of the Act. The Ld.AR did not bring on record to show that the TDS was deducted on the amounts paid to Shri Gautam and Suniti Soren, but, however, in the interest of justice, taking to consideration the submission of the ld.AR, we restore the issue on hand involving an amount of ₹ 4,36, 693/- to the file of AO.
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