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2022 (12) TMI 946 - ITAT CHENNAITDS u/s 194J - Non deduction of tax from the payment of Royalty - CIT(A) deleted the addition - DR has submitted that CIT(A) has erred in deleting the disallowance made by the AO u/s 40(a)(ia) without considering th fact that even through the expenditure is amortised under Rule 9A of the Income Tax Rules, disallowance under section 40(a)(ia) of the Act has to be made - HELD THAT:- We have gone through the above order passed by the CIT(A). Without considering the issue properly, CIT(A) has deleted the addition made by the AO. Thus, the order passed by the ld. CIT(A) has to be reversed. Accordingly, we reverse the order passed by the ld. CIT(A) and allow the appeal filed by the Revenue.
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