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2017 (1) TMI 1245 - ITAT CHENNAIDisallowance under section 40(a)(ia) - Held that:- From the above findings of the ld. CIT(A), it is amply clear that he has given any decision in any of the issues on merits. On perusal of the appellate order, we find that before the ld. CIT(A) the assessee vide his letter sought for time till November, 2012 and accordingly, the case was posted for hearing on 22.11.2012. Again the assessee vide his letter dated 19.11.2012 asked for three months time. When the case was again posted for hearing, the assessee once again asked for three months. Despite sufficient opportunities were given to the assessee, the assessee has not furnished any particulars in support of his claim. However, the ld. CIT(A) has not decided the issue on merits. Under the above facts and circumstances, we direct the ld. CIT(A) to decide the issue of disallowance made under section 40(a)(ia) of the Act on merits in accordance with law. Disallowance under section 40A(3) - Held that:- No details are emanating from the assessment order as to on what purpose the distributors have directly paid the amounts to the Gemini Laboratories. Moreover, the Assessing Officer has not distinguished or given any valid reason as to why the case law relied on by the assessee in the case of K.R. Film Pvt. Ltd. v. ITO (1998 (9) TMI 113 - ITAT BOMBAY-A ) is not applicable. For this issue also, the ld. CIT(A) has not given any findings. After obtaining necessary details, the ld. CIT(A) is directed to decide the issue on merits in accordance with law. Disallowance of loss of the production for movie “Ashoka Mitran” - CIT(A) has not decided the issue on merits. Accordingly, we direct the ld. CIT(A) to decide the issue on merits in accordance with law by keeping in view of the decision of Hyderabad Benches of the Tribunal in the case of RGV Film Factory Ltd. v. DCIT (2015 (9) TMI 1237 - ITAT HYDERABAD ).
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