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2016 (4) TMI 28 - AT - Income TaxRectification of mistake in the order (ROM) - TDS on interest paid to Head Office (HO) and branches and commission paid to branches - disalllowance u/s 40(a)(ia) - Held that:- Some merit in the assessee's claim that the tribunal, even if it does not consider the claim for commission to correspondents as at par with that allowed to HO/branches, should state its' reason/s for upholding the disallowance, i.e., adjudicate the same. There is no positive or clear finding in the matter, informing as to why it considers the assessee's claim as exigible for disallowance u/s. 40(a)(ia). The claim cannot simply be brushed aside, even if, as apparent, it has not been considered as payment to self. The order should explicitly state as to why the claim does not qualify for deduction, stating its reason/s, even if, as it appears, it is for the reason of non-deduction of tax at source, which is admitted. To this extent, we find the assessee's claim for non-adjudication as valid. The impugned order is, accordingly, recalled for adjudicating the assessee's Ground in-so-far as it relates to the assessee's claim toward commission paid/allowed to correspondents. We may, it may be emphasized, not be construed as having issued any opinion in the matter; the hearing before us being limited to the 'mistake' attending the impugned order. Before parting, we may add that there has been clearly also an omission to include the word 'commission' along with the word 'interest' at para 15 of the impugned order, so that the word 'interest' therein would require being read as 'interest/commission'. - Decided in favour of assessee
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