ITAT deleted additions made for non-deduction of tax as payee has already paid tax on income

INCOME TAX : Where Assessing Officer noted that assessee, a co-operative society had made payment to a third party as rent but did not deduct TDS from said payment and he invoked section 40(a)(ia), since assessee submitted that recipient of impugned payment had included said receipt in its total income and paid taxes and hence, there was no lawful reason to invoke provision of section 40(a)(ia) and had filed certificate of chartered accountant certifying same,

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