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2018 (6) TMI 271 - AT - Income TaxTDS u/s 194C - Addition against the individual labour charges during the statutory limit of execution for individual one - no TDS was deductible because the amount disbursed to nine labourers included cost of material, travel reimbursement and wages to individual labourers which cannot attract sec. 194C - Held that:- The onus is on the assessee to discharge the facts which has been given in the break-up because these facts are exclusively in his knowledge and he is only privy to it and how the AO will be knowing these things and therefore the assessee has to bring material to substantiate what he claims. It has to be kept in mind by the AO that merely because nomenclature of expense is given as ‘Labour Charges Paid’ does not conclusively determine the character and nature of the expense claimed. The AO has to decide the issue based on evidence/materials brought before him in accordance to law. So, with these observations, we are inclined to set aside the order of CIT(A) and remand this issue back to AO for de novo examination in the light of facts and law in accordance to law, after giving opportunity to assessee. - Appeal of assessee is allowed for statistical purposes.
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