9911796707
TMI Blog2013 (6) TMI 460X X X X Extracts X X X X X X X X Extracts X X X X ..... but the assessee either did not deduct tax at source at all or deducted at lower rate. This position has been tabulated on page 4 of the assessment order as under:- SHORT-DEDUCTION - Table 1:- Sl. No. Head of expenses Name Total Tax deducted Total payment Rate at which tax should have been deducted (%) Actual amt. on which tax deducted Amount on which tax not deducted (i) (ii) (iii) (iv) (v) (vi) (vii) (iv/vix 100) (viii) (v-vii) 1 Professional Sanjay Sawant 450 62,000 5.61 8,021 53,979 2 Location Expenses Aram Studio 20810 750,000 22.44 92,736 657,264 3 Property hire Stage Star Multimedia 60480 2,700,000 22.44 269,519 2,430,481 4 Studio Hire Aram Studio S.J. Studio 15,544 4,350 7,54,555 1,75,00 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sis, he deleted certain disallowances and confirmed the remaining. 4. First ground of the assessee's appeal is against the confirmation of disallowance u/s 40(a)(ia) in respect of (a) Rs. 62,000/- paid to Shri Sanjay Sawant towards short-deduction (b) Rs. 1,75,000/- paid to S.J. Studio and Entertainment Pvt. Ltd. for short- deduction (c) Rs. 2,34,000/- paid to Two Star Enterprises for short-deduction (d) Rs. 4,43,200/- paid to A.S. Vision Pvt. Ltd. for short-deduction (e) Rs. 3,40,800/- paid to Roshni Audiomatics for short-deduction (f) Rs. 2,52,805/- paid to Sanjeev Sharma towards short deduction, and (g) Rs. 1,52,805 paid to Shabnam Merchant towards short-deduction. 5. All the items mentioned above against the respective names fi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the above referred cases, we hold that the Ld. CIT(A) was not justified in sustaining disallowance u/s 40(a)(ia) in respect of expenses on which short deduction of tax at source was made. Resultantly, ground no.1 of the assessee's appeal is allowed. 6. Ground No.2 of the assessee's appeal is against the confirmation of disallowance u/s 40(a)(ia) for non deduction of tax at source on the following amounts. a) Mr. Ranveer towards editor fees Rs. 48,000/- b) Mr. Anuradha towards artist fees Rs. 75,980/- c) Ms. Preeta towards artist fees Rs. 27,000/- The AO made disallowance u/s 40(a)(ia) for non-deduction of tax at source, inter alia, in respect of the above three items covered in Table 2 of the assessment order. The Ld. CIT(A) got convin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d is therefore, not allowed. 8. Ground Nos. 1 and 4 of the Revenue's appeal are against the deletion of addition on account of payment of location expenses of Rs. 6,57,26,420/- to Aaram Studio; Rs. 24,30,484/- to Stage Star Multimedia towards property hire charges and Rs. 6,85,286/- to Aaram Studio for studio hire charges. Admittedly, these amounts were paid by the assessee after deduction of tax at source but at lower than the eligible rate. The discussion made while dealing with ground No.1 of the assessee's appeal is fully applicable in respect of these ground as well. In view of our decision given on ground No.1 of the assessee's appeal, we uphold the finding given by the Ld. CIT(A) in respect of these grounds on this legal issue. 9. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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