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2019 (3) TMI 1128 - AT - Income TaxAddition of suppressed receipt - service tax component which was received in subsequent year and paid in subsequent year - HELD THAT:- Taking into consideration the facts and circumstances of the case and submissions of Ld.AR & Ld.DR, we deem it proper to remand the matter to AO for his verification whether the said amount is really a difference in tax component which was admittedly not shown by the assessee during the year under consideration. Thus, Ground Nos.1(a) & (b) raised by the assessee are allowed for statistical purposes. Disallowance of expenditure on payment of supervision charges - HELD THAT:- No objection whatsoever been raised by the AO in respect of the claim of the assessee regarding supervision charges. Ld.DR did not controvert the same by bringing on record a contrary view in past and subsequent assessment by the ITAT or Hon’ble High Court. Addition on account of non-furnishing of TDS details - non-explanation to summons u/s 133(6) - HELD THAT:- The view of AO is bad in adding the said amount on account of non-furnishing of details and non-explanation to summons u/s 133(6) of the Act. Therefore, the order of CIT(A) in confirming the same is set aside and the addition made thereon is deleted. Appeal of the assessee is allowed in part.
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