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2019 (8) TMI 105 - ITAT BANGALORETDS u/s 194J - part time accountant - writing charges - feeding details in computer - Disallowance u/s 40 a (ia) - Assessee submitted that accountant to whom payment was made was part-time employee and there was no liability to deduct any TDS - HELD THAT:- Section 194 J is applicable to professional. As the person was simply feeding details in computer, he cannot be considered as a professional, and therefore in our considered opinion, section 194 J is not applicable to present facts. Further there do not exist any employee employer relationship between assessee and the person for any other provisions to be applicable. We direct Ld.AO to delete the addition made u/s.40 a (ia) - ground raised by assessee stands allowed Addition of HUF income - AO alleged that there is no separate existence of HUF and clubbed the income - HELD THAT:- For clubbing, there has to be common management, interglacing or interlocking of funds. Ld.AO has not given proper finding in respect of these, before clubbing the income of HUF in the hands of assessee. We therefore set aside the issue to Ld.AO for verifying the same. Assessee should file all relevant details to prove contrary. In the event there are sufficient materials to establish that both are independent business, though working having common address. Ld.AO shall give proper opportunity to assessee as per law. - ground raised by assessee is allowed for statistical purposes Disallowance of f rent paid and depreciation claimed in respect of flat at Mumbai - rent paid to son who is joint owner - HELD THAT:- Ld.AO also categorically observed that assessee is found to be occupying more than one property and therefore annual value of the properties to be treated as deemed let out as per section 23 (4) (b), which has been rightly tax in the hands of assessee. We do not find any infirmity in the view adopted by authorities below and the same is upheld. - ground raised by assessee stands dismissed
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