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2014 (9) TMI 934 - AT - Income TaxDisallowance u/s 40(a)(ia) - Held that:- As the issue involved in the present case as well as all the material facts relevant thereto are similar to the case of IVRCL Infrastructure & Projects Ltd. (2015 (4) TMI 175 - ITAT HYDERABAD), we respectfully follow the decision of the coordinate bench of the Tribunal rendered in the said case and uphold the impugned order of the learned CIT(A) deleting the disallowance made by the Assessing Officer, holding that the amendment made by the Finance Act, 2010 is applicable to assessment year 2009-10 also, being retrospective in nature - Decided against Revenue. Disallowance made on account of sales tax liability - Held that:- No proper and sufficient opportunity was given either by the Assessing Officer or by the learned CIT(A) to produce the relevant evidence either in the form of challan or a certificate issued by the concerned sales tax authority to show that the relevant tax liability was actually paid during the year under consideration. He has submitted that the assessee has actually paid a sum of ₹ 14.15 lakhs against the said liability during the year under consideration and an opportunity may be given to the assessee to produce the documentary evidence in support of the said payment for verification by the Assessing Officer. Since the Learned Departmental Representative has not raised any objection in this regard, we set aside the impugned orders of the Revenue authorities on this issue and restore the matter to the file of the Assessing Officer with a direction to decide the same afresh after giving assessee a proper and sufficient opportunity to produce the proof of payment of sales tax liability. - Decided in favour of assessee.
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