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2014 (9) TMI 1227 - ITAT JABALPURDisallowance u/s 40(a)(ia) - payments so made in respect of commission paid to sub-franchisees and retailers, on recharge vouchers, and other commission paid to retailers - HELD THAT:- As relying on Rajeev Kumar Agarwal [2014 (6) TMI 79 - ITAT AGRA] we consider it appropriate to remit the matter to the file of the Assessing Officer for fresh examination, on the same lines and in the light of the above legal position. The assessee is directed to furnish all the relevant information and co-operate in expeditious disposal of remanded proceedings. Payments which consist of amounts less than the threshold limit for invoking section 40(a)(ia), this aspect of the matter is essentially a factual aspect which needs to be examined by the Assessing Officer. We direct him to do so, and in case it is actually found that the provisions of section could not have been invoked on these amount, the very foundation of disallowance under section 40(a)(ia) will cease to hold good in law. Let this aspect also be examined afresh in the above light.
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