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2015 (10) TMI 1000 - ITAT MUMBAIDisallowance u/s 40(a)(ia) - Held that:- FAA had confirmed the order of the AO as it was found that TDS was not paid by the assessee on due dates,as envisaged by the provisions of the Act,that the assessee contended that payments were made before the due date of filing of return.As far as TDS about interest payment and professional fees are concerned,we find that the assessee has not made any submission before the FAA, however, before us it was stated that payment was made before the due date of filing of return or that amounts had been paid by the assessee before the end of the previous year. We are of the opinion that,in the interest of justice,the matter should be restored back to the file of the AO for verification purposes. He is directed to verify the claims made by the assessee in light of the cases relied upon by the assessee before us with regard to the sub contract payment and interest payments.With regard to payment of TDS on professional fee he would follow the decision of the Special Bench delivered in the case of Merlyn Shipping and Transport (2012 (4) TMI 290 - ITAT VISAKHAPATNAM). - Decided in favour of assessee for statistical purposes.
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