2011 (12) TMI 584

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....d made addition of Rs. 30,66,703/- and Rs. 8,84,881/- under Section 40(a)(ia) of the Income Tax Act, 1961 (Act for short) on account of failure of the assessee to deduct tax at source (TDS) under Section 194C of the Act. The CIT (Appeals) and Income Tax Appellate Tribunal have deleted the said addition. With regard to addition of Rs. 30,66,703/- the two appellate authorities have concurrently h....

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....g that these agents deliberately separated/bifurcated the bills and service charges were independently paid or were included in the said bills. With regard to the second addition of Rs. 8,84,881/-, the concurrent findings recorded by the CIT(Appeals) and ITAT are that the said payments were less than Rs. 50,000/- to a single party and, therefore, TDS under Section 194C was not required to be de....