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2018 (2) TMI 1337 - AT - Income TaxTDS u/s 194C - disallowance under Section 40(a)(ia) - furnish information in the prescribed form - Held that:- Section 194C(7) of the Act requires that the assessee has to furnish information in the prescribed form. It is not in dispute that the CBDT notified the form only on 15.10.2010 which is admittedly applicable for the quarterly statement due on 15.10.2010 and not before that. CIT(Appeals) has rightly deleted the addition, hence, this Tribunal do not find any reason to interfere with the order of the lower authority.- Decided against revenue.
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