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TMI Blog2013 (12) TMI 1573X X X X Extracts X X X X X X X X Extracts X X X X ..... rst issue in this appeal of Revenue is against the order of CIT(A) in directing the Assessing Officer to allow puja expenses and temple expenses. For this, Revenue has raised following ground No.1:- "1. That on the facts and circumstances of the case, Ld. CIT(A) has erred in law in directing the AO to allow puja expense for Rs. 1,36,282/- and temple expense of Rs. 1,92,966/- since such expenses are non-business expenditure and the assessee company could not establish the nexus between the necessity of such expenditure and the purpose of the business carried on by the assessee company." 3. We have heard the rival contentions and gone through the facts and circumstances of the case. We find that the Assessing Officer treated the puja ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rmony of the assessee-company's employees and these are for the purpose of business. Similar are the reasons for incurring temple expense. Hence, we confirm the order of CIT(A) and this issue of Revenue's appeal is dismissed. 4. Second issue in this appeal of Revenue is against the order of CIT(A) deleting the addition on account of cess on green leaf. For this, Revenue has raised the following ground No.2:- "2. That on the facts and circumstances of the case, Ld. CIT(A) has erred in law in deleting the addition of Rs. 59,38,672/- on account of cess on green leaf without considering the fact that expenses on account of cess on green leaf is related to 100% agricultural operation and SLP is pending before the Hon'ble Supreme Court against ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssessee by observing vide para-7.1 of his order as under:- "7.1 It is seen that AO made this disallowance on the basis of Supreme Court decision in case of M/s. Transmission Corporation of India reported in 239 ITR 587 wherein it was held that only way to escape liability is to get no deduction certificate or lower rate deduction certificate from AO. Appellant on the other hand has submitted that this issue was further clarified by Hon'ble Supreme Court in case of GE India Technology Centre P Ltd. Vs. CIT in 44 DTR Supreme Court 201,in which Supreme Court has clarified that obligation to deduct tax at source arises u/s.194 only when there is any sum chargeable under the Act. and CBDT circular has also clarified, that TDS provision will not ..... X X X X Extracts X X X X X X X X Extracts X X X X
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