TMI Blog2015 (10) TMI 1446X X X X Extracts X X X X X X X X Extracts X X X X ..... . - Decided in favour of assessee. - ITA No. 1609/Kol/2012 - - - Dated:- 23-1-2015 - N K Saini, AM And Mahavir Singh, JM,JJ. For the Appellant : Shri Sanjay, ACIT For the Respondent : Shri Sunil Surana, FCA ORDER Per: Mahavir Singh: This appeal by revenue is arising out of order of CIT(A)-XIX, Kolkata in Appeal No. 164/CIT(A)-X/ITO,Wd-32(2)/Kol/11-12 dated 31.07.2012. Assessment was framed by ITO, Ward-32(2), Kolkata u/s. 143(3) of the Income-tax Act, 1961 (hereinafter referred to as the Act ) for AY 2006-07 vide his order dated 30.11.2011. 2. The first issue in this appeal of revenue is against the order of CIT(A) deleting the disallowance of expenses on account of carriage fees made by AO for non-deduction of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tween the period April 1, 2005 and April 28, 2006 and the same were paid by the assessee in July and August 2006, i.e. well before the due date of filing of the return of income for the year under consideration. This factual position was undisputed. Moreover, the Supreme Court, as has been recorded by the learned Tribunal, in the case of Allied Motors Pvt. Ltd. and also in the case of Alom Extusions Ltd., has already decided that the aforesaid provision has retrospective application. Again, in the case reported in 82 ITR 570, the Supreme Court held that the provision, which has inserted the remedy to make the provision workable, requires to be treated with retrospective operation so that reasonable deduction can be given to the section a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ₹ 39,815/- 7/02/2006 12/04/2006 6 Contract ₹ 8,783/- 7/03/2006 12/04/2006 TOTAL ₹ 63,236/- The AO has disallowed the expenses in respect to the above six parties at ₹ 30,99,790/- and qua this assessee has already deducted TDS and made payment as noted above. The amendment to the provisions of section 40(a)(ia) of the Act by the Finance Act, 2010 is curative in nature and will apply for and from AY 2005-06. The relevant assessment year involved in this appeal is AY 2006-07 and hence, the CIT(A) ..... X X X X Extracts X X X X X X X X Extracts X X X X
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