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2015 (2) TMI 1399 - ITAT MUMBAITDS u/s 194J - addition u/s 40(a)(ia) - Non deduction of TDS - assessee has submitted that the assessee had not claimed these payments as expenditure, hence there was no question of disallowance of any expenditure - HELD THAT:- We are in agreement with the above finding of the Tribunal. When there is no claim of expenditure there cannot be any disallowance of expenditure. Respectfully following the decision of the Tribunal in the immediate preceding assessment year in the own case of the assessee [2015 (3) TMI 185 - ITAT MUMBAI], this issue is decided in favour of the assessee and the disallowance made by the lower authorities under section 40(a)(ia) is hereby ordered to be deleted. Disallowance u/s 40(a)(ia) which has been correctly deleted by the CIT(A) on the basis of certificates furnished under section 197 of the Act by the payee hospitals Disallowance on account of unreconciled receipts - as agitated on behalf of the Revenue that the Ld. CIT(A) deleted the disallowance without properly appreciating the factual and legal matrix of the case - HELD THAT:- A perusal of the impugned order reveals that the Ld. CIT(A), after going through the reconciliation statement, had accepted the contention of the assessee that the difference was on account of different method of accounting of Revenue. Assessee had shown income much more than as reflected in the ICS data. He agreed with the contentions of the assessee that the differential amount had been shown either in earlier or later years. We do not find any infirmity in the above findings of the CIT(A) in deleting the disallowance on account of differences in the reconciliation statement.
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