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2013 (5) TMI 310 - AT - Income TaxExpenditure on account of access charges payable - assessee claims ascertained liability for claiming expenditure and un-ascertained liability for non deduction of TDS - held that:- when claiming the provision to be allowed as expenditure the assessee treats it as a known and ascertained liability accrued during the financial year, however, when confronted with the obligation under the TDS provision, the assessee takes a contradictory stand that the deductees are not identifiable and in absence of details relating to correct amount to be paid and correct amount of TDS, adhoc deduction of tax on estimated provision was not possible. The assessee cannot be allowed to take such contradictory stand. It is also a fact that the assessee has not been able to substantiate as to how the said provision was only in respect of the contents/value added services for which revenue was recognized for relevant year as has been observed by the CIT(A). Ratio of the decision of apex court in Bharat Earth Movers [2000 (8) TMI 4 - SUPREME Court] are not applicable in the present case.
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