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2013 (11) TMI 720 - AT - Income TaxDisallowance u/s 40(a)(ia) - TDS deducted after end of financial year - Held that:- There is no doubt that TDS was not deposited before the end of the AY. under consideration. But it is also a fact that same was deposited before the due date of filing of the return of income. We find that amended provisions of Section 40(a)(ia) have to be considered while deciding the issue of deduction/deposit of tax as per the TDS provisions. Therefore, in the interest of justice, matter is restored back to the file of the AO to decide the issue afresh in light of the amended provisions. He is directed to afford a reasonable opportunity of hearing to the assessee - Decided in favour of assessee. Disallowance of commission - Principal of natural justice - Held that:- reasonable opportunity of hearing was not given to the assessee. From the orders of the AO and the FAA it is clear that assessee was given only two days’ time and evidences produced by the assessee-firm before the FAA were rejected - issue should have been decided after considering the evidence produced by the assessee. Therefore, in the interest of justice matter is restored back to the file of the AO to adjudicate afresh the issue of disallowance of commission payment to three parties - He is directed to afford a reasonable opportunity of hearing to the assessee-firm - Decided in favour of assessee.
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