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2016 (2) TMI 1076 - AT - Income TaxAddition of claim of rebate and discount - CIT-A deleted addition - Held that:- As gone through the relevant documentary evidences brought on record before us in the form of the paper book it shows that the assessee had filed complete details before the A.O, the rebate and discount in each bill has been accepted. We also find that the payments received by the assessee from its customers was net of rebate and discount since all these factual details have been examined and verified by the First Appellate Authority. We, therefore, decline to interfere with the findings of the ld. CIT(A) - Decided against revenue Addition u/s. 40(a)(ia) - assessee has deposited the tax deducted at source in contravention of the provisions of section 194A/194C/194H/194J - Held that:- Factual matrix incorporated in detail by the A.O in his assessment order at pages 7 to 17 clearly shows that the assessee has deposited the tax deducted at source before filing of the return of income which is 29.09.2009.The amendment brought to the provisions of section 40(a)(ia) by Finance Act, 2010 squarely apply. The Hon’ble Calcutta High Court in the case of Virgin Creations [2011 (11) TMI 348 - CALCUTTA HIGH COURT] has held that the amendment in section 40(a)(ia) is retrospective. The Hon’ble Jurisdictional High Court in the case of Omprakash Chaudhary (2015 (2) TMI 150 - GUJARAT HIGH COURT) has also taken a similar view. We decline to interfere with the findings of the ld. CIT(A). - Decided against revenue
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