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2019 (4) TMI 768 - ITAT DELHIAddition u/s 14A r.w.r. 8D - HELD THAT:- AO will invoke Rule 8D only when he records that he is not satisfied with the correctness of the claim of the assessee in respect of such expenditure. In the case under appeal, we do not find any proper satisfaction having been recorded by the Assessing Officer in the light of Section 14A(2). It is also stated by the AR that in the preceding as well as subsequent years, the disallowance made by the assessee was accepted by the Assessing Officer himself and no further disallowance has been made by invoking Rule 8D. In view of the above, we deem it appropriate to delete the additional disallowance made by the Assessing Officer. TDS u/s 194J - Disallowance u/s 40(a)(ia) - non-deduction of tax on payment of transmission charges - HELD THAT:- The issue is squarely covered in favour of the assessee by the decision of the Tribunal in assessee’s own case for the Assessment Year 2012-13 [2018 (3) TMI 1080 - ITAT DELHI] on identical facts stating AO has completely failed to bring relevant materials, whatsoever, on record to prove the existence of human interface/element in the present case. The Tribunal deleted the disallowance made by the Assessing Officer u/s 40(a) (ia) for non deduction of tax at source on transmission charges. Besides that no tax is required to be deducted at source from the amount of ₹ 6,55,09,814 out of the total expenditure on transmission and wheeling charges of ₹ 18,41,83,032 incurred by the assessee during the year under consideration, being reimbursement of cost.The Ld. DR could not controvert this factual aspect. It is just and proper not to withheld tax from transmission charges - Decided in favour of assessee.
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