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2019 (12) TMI 1236 - AT - Income TaxDisallowance u/s 40(a)(ia) - non-deduction of TDS - HELD THAT:- CIT(A) in view of the above binding precedent ought to have deleted the addition but he misdirected himself. When the issue has been decided by the higher forum after considering the law and issue in question, he is under statutory obligation to follow it. Any deviation there from would tantamount the contempt of lawful authority and against the judicial discipline. Therefore, respectfully following the judgement of the Hon'ble apex court rendered in the case of Hindustan Coca Cola Beverages Pvt. Ltd. Vs. CIT (2007 (8) TMI 12 - SUPREME COURT) and the decision of coordinate bench in the case of Rajiv Kumar Agrawal Vs. Addl. CIT [2014 (6) TMI 79 - ITAT AGRA] direct the A.O. to delete this addition Addition in lumpsum on the ground that some of the vouchers were not produced - A.O. has not stated as to what were the vouchers, which were not produced - HELD THAT:- As perused the materials available on record and gone through the orders of the authorities below. The assessee claimed certain expenditure, which was required to be substantiated by supporting evidences. Non-furnishing of such evidences would certainly result into disallowance of the expenditure. Ld. A.R. could not point out that what were the evidences placed before the assessing authority, which was sufficient to infer that the expenditure is duly supported by the evidences. Moreover, Ld. CIT(A) has further reduced the disallowance by taking a reasonable view. This ground of the assessee’s appeal is dismissed. Appeal of the assessee is partly allowed.
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