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2015 (5) TMI 1121 - AT - Income TaxDisallowance u/s 40(a)(ia) - payments without making TDS - Held that:- The revenue has filed an appeal before the Hon’ble Gujarat High Court against the order dated 8-11-2013 passed in [2013 (11) TMI 582 - ITAT AHMEDABAD]. The instant miscellaneous applications are arising out of the very same order of the Tribunal. We further find that the Hon’ble High Court has already passed an order on 3 March 2015 in tax appeals numbers [2015 (3) TMI 809 - GUJARAT HIGH COURT] in respect of the appeals so filed by the revenue. Thus the order of the tribunal has already merged with the order of the Hon’ble High Court. As on date operative order is of the Hon’ble High Court and not of the Tribunal, therefore the Miscellaneous Applications have become infructous and accordingly the same are dismissed.
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