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2018 (8) TMI 719

on 40(a)(ia) covers not only those cases where the amount is payable but also when it is paid. - The Supreme Court has pointed out that Section 194C mandates a person to deduct tax at source not only on the amounts payable but also when the sums are actually paid to the contractor, and any person who does not adhere to such a statutory obligation has to suffer the consequences stipulated in the Ac .....

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spect of labour charges and sales commission for non-deduction of tax at source to amounts payable as on 31st March of the relevant Financial Year overlooking the Circular issued by the CBDT in Circular No.10/DV/2013 dated 16.12.2013 wherein it is clarified that the provisions of Sec.40(1)(ia) of the Act would cover not only the amounts which are payable as on 31st March of a previous year but als .....

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the respondent assessee by registered post with acknowledgment due. The notices sent by the counsel were however returned with the endorsement refused . This would amount to deemed service, but there is no appearance on behalf of the respondent. 6. Sri K.Raji Reddy would contend that the legal position insofar as the subject disallowance is concerned on the ground of failure to deduct tax at sour .....

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