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2012 (6) TMI 813 - AT - Income TaxDisallowance expenses u/s 40 (a)(ia) - amount paid in the year - Held that:- It is not clear from the orders of the lower authorities whether this amount of ₹ 1,38,30,000/- has been paid during the financial year relevant to the assessment year under appeal to the transporters or not, therefore, this fact requires verification at the end of the A.O. and for this purpose the matter is hereby set aside to the file of the A.O. In case this amount is found to have been paid during the year, no addition u/s 40(a)(ia) of the Act is called for in view of the decision of M/s Merilyn Shipping & Transports vs. ACIT [2012 (4) TMI 290 - ITAT VISAKHAPATNAM ]
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