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2015 (10) TMI 1437 - ITAT CHENNAI

2015 (10) TMI 1437 - ITAT CHENNAI - [2015] 41 ITR (Trib) 750 (ITAT [Chen]) - Disallowance under section 40(a)(ia) - non deduction of TDS on internet lease line charges - Held that:- A similar issue is considered by the Special Bench of the Tribunal (Vizag) in the case of Merilyn Shipping and Transports vs. ACIT (2012 (4) TMI 290 - ITAT VISAKHAPATNAM ) wherein it was held that the provisions of section 40(a)(ia) are applicable only to the expenses that are "payable" and outstanding at the end of .....

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t year is not to be allowed u/s.40(a)(ia) of the Act. We direct the Assessing Officer to disallow only that amount which is outstanding at the end of the close of the assessment year. With these observations, we are remitting the issue back to the file of the Assessing Officer for fresh consideration. - Decided partly in favour of assessee for statistical purposes. - ITA No. 3114/Mds/2014 - Dated:- 19-6-2015 - Chandra Poojari, AM And Challa Nagendra Prasad, JM,JJ. For the Appellant : Ms K Hemala .....

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2. The learned Commissioner of Income Tax (Appeals) erred in confirming disallowance under section 40(a)(ia) of the Income tax Act, 196 (the ACT) for non deduction of TDS on internet lease line charges amounting to ₹ 10,75,479/- on the rental advance adjusted against rent amounting to ₹ 2,15,000/-. 3. Without prejudice to ground No.2 above, the learned Commissioner of Income Tax (Appeals) erred in confirming the disallowance u/s.40(a)(ia0 of the act without following the jurisdictio .....

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ine expenditure towards the use of internet to Reliance Communication and Bharati Airtel Ltd. The Assessing Officer contended that the assessee should have deducted tax at source, as is required under section 194J, since it was a dedicated leased line provided to the assessee exclusively for the use of the assessee catering to its specific needs and it was not the same as a service provided to the public at large. Further, the Assessing Officer held that even if the payment made by the assessee .....

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