Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2020 (11) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2020 (11) TMI 204 - AT - Income TaxDisallowance u/s. 40(a)(ia) - non deduction of tds on contract receipt - HELD THAT:- We note that the assessee submitted a similar issue was raised during the A.Ys. 2011-12 and 2012-13 and CIT(A) deleted the said disallowance made by the AO. This Tribunal in assessee's own case for A.Y. 2009-10 decided the same issue in favour of the assessee. Also assessee's own case by latest in A.Y. 2013-14 wherein held simultaneously take affirmative note of the argument on behalf of the assessee that rigours of section 40(a)(ia) are diluted in the facts of the case since the payee has admittedly filed its return of income disclosing the impugned receipts and income earned by it embedded in the receipt has been duly offered for taxation. In this view of the matter, the assessee Joint Venture cannot be treated as assessee in default in view of the decision of Ansal Land Mark Township (P.) Ltd. [2015 (9) TMI 79 - DELHI HIGH COURT] and Shri Chandrakant J. Mandale [2015 (4) TMI 1140 - ITAT PUNE] - Thus, seen from any angle, we find no infirmity in the order of the CIT(A). Accordingly, the appeal of the Revenue is dismissed
|