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2018 (9) TMI 2088 - AT - Income TaxTDS u/s 194J - Addition u/s 40(a)(ia) - Non deduction of TDS on payment of subscription & technology fee - CIT-A deleted the addition - HELD THAT:- As decided in own case [2018 (7) TMI 2052 - ITAT KOLKATA] the said amount was towards the reimbursement of the expenses, which was in fact incurred on behalf of the assessee and there was no profit element. That being so, we decline to interfere with the order of Id. C.I T.(A) deleting the aforesaid addition. TDS u/s 194I - Addition u/s 40(a)(ia) - non deduction of TDS on payment of rent for computer - a similar deduction on account of rent eimbursed to DTTIPL was claimed and allowed by the AO in scrutiny assessment for the A.Y.2008-09 - HELD THAT:- As decided in own case [2018 (7) TMI 2052 - ITAT KOLKATA] assessee had reimbursed its share of the rent for the laptops to DTTIPL and no tax is deductible at source on such payments. As it is a well settled legal position, as discussed by ld CIT(A) also that factual matters which permeate through more than one assessment year, if the Revenue has accepted a particular view or proposition in the past, it is not open for the Revenue to take a entirely contrary or different stand in a later year on the same issue, involving identical facts unless and until a cogent case is made out by the Assessing Officer on the basis of change in facts Payment of indemnity insurance expense - Proof of allowable business expenditure - HELD THAT:- As decided in own case [2018 (7) TMI 2052 - ITAT KOLKATA] the expenditure on professional indemnity insurance has been incurred wholly and exclusively for the purpose of business and is an admissible deduction. That being so, we decline to interfere with the order of Id. C.I T.(A) deleting the aforesaid addition. Revenue appeal dismissed.
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