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2021 (2) TMI 615 - HC - Income TaxAddition u/s 40(a)(ia) - Non deduction of TDS on processing charges - Whether the Appellate Tribunal was right upholding the order of the CIT(A) allowing relief from disallowance ignoring the fact that the assessee did not establish genuineness of the expenditure claimed to have been paid to M/s. Cham Trading Organization and not making TDS against the payment made for this expenditure and hence, required to be disallowed as per the provisions of section 40(a)(ia) of the Act? - Disallowance of Terminal Handling Charges - Charges were paid to resident transport operators / labour contractors without making TDS against the payment of this expenditure and - CIT-A allowed relief to assessee - Addition u/s 41(1) - cessation of outstanding liabilities - assessee failed to furnish even confirmation from claimed creditors - CIT-A allowed relief to assessee - HELD THAT:- As gone through the order passed by the CIT (Appeals) and the order passed by the Appellate Tribunal. In our opinion, none of the three questions referred to above, as proposed by the Revenue, could be termed as substantial questions of law. All the three questions involve factual aspects, which have been dealt with by both the authorities. i.e. the CIT(Appeals) as well as the Tribunal. Revenue appeal dismissed.
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