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2019 (2) TMI 270 - ITAT KOLKATAAddition on account of disallowance of deduction claimed on payment towards membership fee to Jain Vishva Bharati - Held that:- CIT(A) held the submissions are general in nature and futile exercise in trying to build a link between the assessee and the said institution. Before us, the same submissions as contended before the CIT(A) were advanced. We find no details showing in support of its calculation that the bright or meritorious students pursued Articleship and payment of membership fee was really patronized, the services of the assessee were filed and in the absence of such details, in our opinion, the assessee is not entitled to claim the deduction in computing the total income. We agree with the findings of lower authorities that the said expenditure is not incurred for the business or profession of the assessee and submission made in support of such arguments are vague and general in nature - decided against assessee Disallowance of expenditure incurred on account of acquiring educational qualification by one of the partners of the assessee - Held that:- Factum of relationship itself will confer assurance on any scrutinizing mind that as far as possible the result of the training utilized for the benefit of the assessee. We find that Miss Parulekar was in the Editorial Department of the said company and in pursuance of resolution acquired a degree of Master of Journalism in the same field and spent three months practical training in printing and lithography itself shows that she acquired a degree in the same field and undertaken specific practical training in her own Department. Whereas in the present case as discussed above, the said Sh. Anurag Singhi acquired additional knowledge which is not relevant or directly related to business of the assessee. Therefore, the facts before the Hon’ble High Court of Bombay are different from the facts of the present case and are distinguishable - as discussed above, no evidence whatsoever brought on record to show that the assessee really pursued degree and such degree really benefited the assessee. Income from properties as income from other sources against the claim of the assessee is from house property - Held that:- It is noted from the record that the assessee has two properties, one in Delhi and one in Mumbai. According to the AO, the assessee has shown the income from both properties as income from other sources in the year 2009-10, for AY 2008-09 as business income and as house property in the year under consideration. The AO did consider the income as income from house property as it was not owned by the assessee and used for the purpose of business or profession of the assessee. The CIT(A) confirmed the view taken by the AO. We remand the file to the AO for his fresh consideration. TDS u/s 195 - Disallowance as per provisions of section 40(a)(i) on account of annual support payment and registration fee - Held that:- As decided in THE MALAYALA MANORAMA CO. LTD., KOTTAYAM [2013 (11) TMI 283 - KERALA HIGH COURT] Section 9(1)(i) of the Act does not apply to non-resident body which has not permanent establishment in India. Further, held assessee therein is only a member and by giving advertisement, membership fee or other donation, the section 195(1) of the Act does not apply in the case of payments made to non-resident body and has no permanent establishment in India. The addition made u/s 40(a)(i) is not maintainable.
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