Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2010 (7) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2010 (7) TMI 1062 - AT - Income TaxTDS u/s 194C - disallowed subcontracts - disallowance u/s 40(a)(ia) - HELD THAT:- the disallowance sustained by the CIT (A) is not correct. Accordingly, we direct the AO to delete the same. In our considered view, the department should not take the advantage of the ignorance of the assessee while claiming some relief which the assessee is legally entitled. In Instant case, the assessee is legally entitled to claim the said deduction as per the proviso (A) to section 40 a (ia). Therefore, the ground raised by the assessee on this issue is allowed. With regard to the disallowance of expenditure amounting to ₹ 4 lakhs made by the AO - HELD THAT:- We find that the lower authorities have made only a token disallowance out of the expenditure claimed by the assessee looking into the reasonableness of the expenditure. Even before us, the learned counsel for the assessee could not state any good reason why the assessee could not produce bills, vouchers etc., before the authorities below in support of his claim. Hence, we find no reason to interfere with the order of the lower authorities. In view of the above, we confirm the findings of the CIT (A) and reject the grounds raised by the assessee on this issue.
|