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2015 (4) TMI 148 - AT - Income TaxDisallowance u/s.40(a)(ia) due to no TDS - no moneys outstanding at the end of the year - Non deduction of TDS on payment actually made to the sub-contractors - civil construction - Held that:- Issue regarding inapplicability of section 40(a)(ia) in respect of amounts paid during the year stands concluded against the assessee in the case of CIT vs. Sikandar Khan N. Tunvar [2013 (5) TMI 457 - GUJARAT HIGH COURT] and CIT vs. Crescent Export Syndicate[2013 (5) TMI 510 - CALCUTTA HIGH COURT]. View taken by the Special Bench of this Tribunal in Merilyn Shipping & Transport (2012 (4) TMI 290 - ITAT VISAKHAPATNAM) stands rejected by the judgement of Hon’ble Gujarat High Court in the case of CIT vs. Sikandar Khan N.Tunvar(supra) and CIT vs. Crescent Export Syndicate (supra). In this view of the matter and bearing in mind the fact that neither there is any decision of any of Hon’ble High Court in favour of the assessee, on this issue, nor we do not have the benefit of any guidance of Hon’ble jurisdictional High Court on this issue, we are bound by the specific views expressed by Hon’ble Gujarat High Court and by the Hon’ble Calcutta High Court rather than a long drawn inference from the judgement of Hon’ble Allahabad High Court in the case of CIT vs. Vector Shipping Services Pvt. Ltd. (2013 (7) TMI 622 - ALLAHABAD HIGH COURT) . - Decided against assessee. Disallowances of certain expenses - Held that:- The hyper technical approach adopted by the A.O. is thus does not appeal to us. We delete the disallowance of ₹ 25,400/- in respect of repairs and maintenance expenses, in respect of prepaid insurance of vehicle and machinery, in respect of printing and stationery expenses. As for the disallowance of ₹ 46,700/- which is made on account of expenses being personal in nature, we see no reasons to interfere in the same. Accordingly, to that extent disallowances are confirmed. - Decided partly in favour of assessee.
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