Allowing the appeal of the assessee the Tribunal held that ; when the Payee had shown the amount as income in his hand hence no disallowance could be made . ( AY.2012-13)
Jashojit Mukherjee. v. ACIT (2018) 170 ITD 701 //195 TTJ 697(Kol) (Trib.)
S.40(a)(ia):Amounts not deductible – Deduction at source –Labour charges – Payee had shown the amount as income in his hand hence no disallowance could be made .[ S.194C, 201 (1)]