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2015 (10) TMI 1002 - ITAT DELHIDisallowance of 20% of the expenses incurred under the head “Pay Channel Expenses” - CIT(A) deleted the addition admitting the additional evidence - Held that:- On perusal of the agreement dated 18th August, 2008, we observe that the assessee is bound to procure the pay channel expenses by virtue of clause 2.2 of the agreement and has to bear all the pay channel expenses from its own fund. The AO has conveniently omitted to refer to the said agreement of the appellant company with City Cable Network Ltd. which was placed on record during the assessment proceedings. The ld. CIT(A), therefore, admits the TDS certificates and the bank statements under Rule 46A(1)(a) as additional evidence in view of the settled law as laid down in the judicial pronouncements. These documents deserve to be admitted for the purpose of adjudication of the present appeal. In the remand report submitted by the ld. A.O, we find that the AO has acknowledged the receipt of letter dated 15/12/2008 but has denied the receipt of letter dated 24/12/2008. However, in the remand report the ld.A.O has accepted the acknowledgement of the documents. Further, we observe that all the payments made to the channels have been made vide account payee cheques only. We, therefore, do not find any infirmity in the order passed by the ld. CIT(A). We, therefore, uphold the order of the ld. CIT(A) and the grounds of the Department are thereby dismissed. - Decided against revenue.
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