2018 (10) TMI 1287

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....lf of the assessee nor any adjournment was sought for, inspite of giving opportunity, thereafter, case was again fixed on 10/05/2018 for clarification but nobody appeared. Thereafter, the case was again fixed on 26/06/2018, 03/08/2018 and finally on 05/10/2018 and none appeared on behalf of the assessee. Bench, therefore decided to dispose the appeal after hearing learned DR and considering the material placed on record. We have gone through the orders of the authorities below. Facts in brief are that the assessee company is engaged in providing cellular telephone network services. From the records of the assessee, the AO observed that the appellant was not deducting tax on certain items. Therefore, he initiated proceedings under section 20....

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....rishna, group leader (Project Planning) at C-DOT, Delhi. The AO has quoted extensively from the statement of Shri Tanay Krishna in the impugned order. Similarly, statement of Shri Ashok Mittal. group leader (CLH) at C-DOT, Delhi was also recorded in the said case and the same has also been quoted extensively by the AO in the impugned order. In the said case, these statements were confronted to the experts of the assessee company i.e. Vodafone Essar Mobile Services Ltd and as a result thereof, it was concluded that human intervention is required for providing these services. The details of the conclusions have been summarised by the AO on page 14 of the impugned order. 5.5 It is thus evident that as per the directions of the Hon&#39....

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....ntion to para 12 of the above Judgment pronounced by the Honourable ITAT, an extract whereof is produced below: ". . , . . . .... . .. Once an amount u/s disallowed under Section 40(a)(ia)...................the same cannot be subject to the provisions of TDS under Section 201(1) on the reason that assessee should have deducted the tax. If the Order of AO were to be accepted then disallowance under Section.40(a)(i) and Section 40(a)(ia) cannot be made and provisions to that extern man become otiose. " Sir, we have received Assessment Order u/s 143(3) for A.Y. 2010-11 from ACIT-6(3), Mumbai, where the disallowance u/s 40(a)(ia) for non deduction of TDS- - u/s 194H Rs. 11,64,93,420 - u/s 194JRs. 46,06,02,012....