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2017 (8) TMI 1457 - AT - Income TaxTDS u/s 195 - Addition on account of non-deduction of tax u/s.40(a)(ia) - Held that:- D.R. could not controvert the findings of the CIT(A) that IOCL is a public sector undertaking on which the assessee is critically dependent. The billing disputes have been settled by mutual discussion and reconciliation as per minutes of joint reconciliation of accounts drawn on 17.2,2010, a copy of which has been filed as per which further net amount of ₹ 26,54,639.51 was determined payable by the appellant to the IOCL. The price differential is mainly due to change of rate of FO with retrospective effect and difference in invoice quantity and receipt quantity. Therefore, the amount of ₹ 26,54,640/- has been crystallized in the FY 2009-10 relevant to the impugned assessment year. Hence, we confirm the order of the CIT(A) and dismiss the grounds of the revenue. Disallowance under school expenses - Whether amount incurred during the year for the school (DAV school) does not fall under the ambit of provisions of section 40A(9) - Held that:- The issue at hand is squarely covered by the decision of Hon’ble Kerala High Court in the case of N.Radhakrishnan [1999 (10) TMI 33 - KERALA HIGH COURT]. Respectfully following the same, we set aside the orders of lower authorities and delete the disallowance of ₹ 1,74,85,684/- made u/s.40A(9) of the Act and allow the ground of appeal of the assessee. Disallowing the claim of post-retirement medical benefit - fresh claim acceptance - Held that:- CIT(A) held that the issue of claim of post retirement medical benefit has not been discussed by the Assessing Officer in the assessment order. There is no evidence to support the contention that the fresh claim was made during the assessment proceedings, which has not been made in the return of income. In view of the same, the CIT(A) held that the claim of ₹ 1,37,82,763/- on account of post retirement medical benefit cannot be entertained at the appellate stage and dismissed the ground of appeal of the assessee. Before us also, ld AR also failed to produce any evidence to show that fresh claim was made during the assessment proceedings for deduction
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