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2014 (2) TMI 470 - ITAT AHMEDABADDisallowance u/s 40(a)(ia) r.w Section 194C of the Act – Transport and octroi charges – Held that:- As per the provisions of s. 194C(5) of the Act, Assessee was not required to deduct TDS as each of the payment to transporter was less than Rs. 20,000/- and the aggregate payment in the financial year was less than Rs. 50,000 – the CIT(A) has held the issue of payment to different truck drivers, dates, modes and quantum of payment to be irrelevant and there is no finding of CIT(A) of the submissions of the Assessee – thus, the matter remitted back to the CIT(A) to decide the issue – Decided in favour of Assessee.
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