2018 (5) TMI 2145 - HC - Income Tax

Disallowance u/s 40(a)(ia) - AO made addition on the ground that the TDS has not been deducted, was upset by the CIT(A) who noticed that the payee [DTC] had reflected the amount as its tax liability in its returns.

HELD THAT:- This issue is covered by a judgment of this Court in Commissioner of Income Tax vs. Rajinder Kumar [2013 (7) TMI 454 - DELHI HIGH COURT] and also the Commissioner of Income Tax vs. Ansal Land Mark Township Pvt. Ltd. [2015 (9) TMI 79 - DELHI HIGH COURT] No question of law arise.