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2017 (7) TMI 303 - ITAT CHANDIGARHDisallowance made u/s 40(a)(ia) - non deduction of tax at source vis-ŕ-vis expense incurred on account of “display rights payment” - Held that:- We are in agreement with the contention of the Ld. Counsel of the assessee vis-ŕ-vis the proposition of law that where the payee has included the impugned payment in its income and paid taxes on the same and disclosed it in its Return of Income, no disallowance on account of the said payment/ expenses is to be made in the hands of the payer. Also we find that the assessee has adduced evidences before us by way of additional evidences to prove that the payee had included the aforesaid payment in its income and paid taxes on the same also. Since we agree with the Ld. Counsel of the assessee that these evidences go to the root of the matter and are necessary for the adjudication of the issue in the present appeal, we therefore admit the same and further restore the issue to the file of the A.O to examine the issue afresh in the light of the proposition as laid down by the Hon’ble Delhi High Court in Ansal Land Mark Township (P) (Ltd)(2015 (9) TMI 79 - DELHI HIGH COURT). Appeal of the assessee is allowed for statistical purposes.
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