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2018 (2) TMI 1373 - HC - Income TaxTDS u/s 194H - non-deduction of tax by invoking provisions of section 40(a)(ia) - Held that:- The advertisement are to be procured by such agencies at the rates and terms decided between them and advertiser, assessee has no involvement therein. In the case of Kerala State Stamp Vendors Association vs. Office of the Accountant General [2005 (6) TMI 21 - KERALA High Court] the Hon’ble Kerala High Court held that what is liable for TDS is commission of brokerage and not the incentives given on the basis of principal to principal relations Delayed payment of PF & ESI contribution - ITAT deleted the addition - Held that:- As decided in State Bank of Bikaner and Jaipur [2014 (5) TMI 222 - RAJASTHAN HIGH COURT] where the PF and/or EPF, CPF, GPF etc., if paid after the due date under respective Act but before filing of the return of income u/s 139(1), cannot be disallowed u/s 43B or u/s 36(1)(va) of the IT Act – this controversy is pending before the Supreme Court hence, the issues are decided subject to SLP.
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