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2018 (8) TMI 1055 - AT - Income TaxAdditions u/s 40(a)(ia) for non deduction of tax (TDS) on certain payments - TDS on hire charges - Additions u/s 69B - Held that:- the Amendment has come into effect with retrospective date and as per the amended provision if the payee has included the receipt in its books of account and has offered for taxes then the disallowance on account of non-deduction of TDS will not arise - No addition - Decided against the revenue. Addition su/s 69B - undisclosed income - assessee claimed that information collected u/s 133(6) was not provided to the assessee at the time of assessment proceedings. The information so collected by AO from Patel- KNR (JV) u/s 133(6) of the Act, was supplied at the time of appellate proceedings to the AR of the assessee. - Held that:- assessee, has TDS certificate issued by the concern and corresponding income has been shown. That is, if the assessee has in his possession TDS certificates and the corresponding income against the TDS so deducted has been offered for taxation, there should not be any addition. - Decided against the revenue.
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