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TMI Blog2015 (7) TMI 1317X X X X Extracts X X X X X X X X Extracts X X X X ..... lved for compliance of the conditions mentioned in two provisions are different. Second proviso is to be complied with at the time of making payment to the sub-contractor, whereas compliance of third proviso can be deferred till 30th June of next financial year. The contractor can wait to comply with third proviso till 30th June of next financial year after complying with second proviso. However, the decision on deducibility of tax from the payment made to the sub-contractor cannot be deferred till 30th June Of next financial year. He has to take this decision (about deductibility of tax from payments being made by it to the sub-contractors) just at the time when he is releasing the payments to the sub-contractors. It is at this point of ti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cer. 2. On the facts and in the circumstances of the case, the Ld. Commissioner of Income-Tax (Appeals)-XV, Ahmedabad ought to have upheld the order of the Assessing Officer. 3. It is therefore, prayed that the order of Ld. Commissioner of Income-Tax (Appeals)-XV, Ahmedabad may be set-aside and that of the Assessing Officer be restored." 2. The only issue in appeal is with regards to addition of ₹ 6,10,58,022/- made by Assessing Officer u/s. 40(a)(ia) of the Act. Assessing Officer made disallowance of ₹ 6,14,48,552/- u/s. 40(a)(ia) by observing as under: "The addition is warranted not just u/s. 40(a)(ia) but also u/s. 37(1) as assessee has not produced any supporting evidence to prove assessee's claim." ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t the remand report stage and also in view of fact that once Form No.15-I were collected, 15-J was just a procedural formality, which if not fulfilled would not warrant a disallowance. At remand report stage, assessee submitted copy of letter addressed to ITO(TDS), Ward, Ahmedabad, dated 25.06.2008 through which Form No. 15-J was submitted to the department. As the Form No. 15-I was collected by assessee, details of which were submitted. Authenticity of Form No. 15-J submitted to the department has been doubted by Assessing Officer. Once Form No. 15-I is not submitted, it has to deduct tax. Conversely where Form No. 15-I is submitted to assessee by the sub-contractors the tax is not deductible and once tax is not deductible no addition u/s. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sions are different. Second proviso is to be complied with at the time of making payment to the sub-contractor, whereas compliance of third proviso can be deferred till 30th June of next financial year. In other words, the contractor can wait to comply with third proviso till 30th June of next financial year after complying with second proviso. However, the decision on deducibility of tax from the payment made to the sub-contractor cannot be deferred till 30th June Of next financial year. He has to take this decision (about deductibility of tax from payments being made by it to the sub-contractors) just at the time when he is releasing the payments to the sub-contractors. It is at this point of time second proviso would come into play and w ..... X X X X Extracts X X X X X X X X Extracts X X X X
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