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2018 (12) TMI 987 - AT - Income TaxTDS u/s 194C or 194I - non deduction of tds on payment of hotel accommodation expenses - addition u/s 40(a)(ia) - admission of additional evidences - Held that:- The assessee claimed that the above additional evidences clearly establish the nature of the contract with the Hotels and also establish that there are only rate contracts and do not involve any obligation for providing a room or specified set of rooms. Assessee further claimed that since Ld. CIT(A) misunderstood the Circulars issued by the CBDT, therefore, these additional evidences shall have to be considered in order to decide the issue whether provisions of Section 194I would apply in the facts and circumstances of the case. Hon’ble Supreme Court in the case of Tekram [2013 (8) TMI 459 - SUPREME COURT] and Mukta Metal Works [2011 (2) TMI 250 - PUNJAB AND HARYANA HIGH COURT] admitted additional evidences being relevant and required to be looked into for deciding the matter in issue. Therefore, in order to do substantial justice we are of the view that these additional evidences should be admitted for disposal of the appeal Admittedly, the above additional evidences were not before authorities below to decide whether provisions of Section 194I or 194C would apply in the matter. Therefore, interest of justice requires that an opportunity should be given to the A.O. to examine these additional evidences and decide the issue as per Law. - Decided in favour of assessee for statistical purposes.
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