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2016 (3) TMI 311 - ITAT MUMBAI

2016 (3) TMI 311 - ITAT MUMBAI - TMI - TDS u/s 194I - non deduction of TDS - Held that:- For the purpose of deduction of tax at source under provision of section 194I of the Act the annual rent has paid or credited to one person has to ₹ 1,80,000/- whereas in the case before us the rent per person was only paid of ₹ 1,20,000/- which is below the limit specified in this section. In view of these facts , the provision of section 194I are not applicable in the present case and the disal .....

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(Hereinafter called as the CIT(A)) for assessment year 2008-09. The assessee has raised the following grounds of appeal:- 1. The learned CIT (A) has erred in law as well as in facts by rejecting the contentions of your appellant that both the expenses are of different nature and they have correctly deducted tax at source as may be applicable as per the provision of I.T. Act,1961 and therefore, no disallowance is called for of expenses of different nature by aggregating the same as a single expen .....

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n law as well as in facts by bi-furcating expenses in two part for the short deduction of tax at source as a result he confirmed disallowance of ₹ 2,40,000 though, endorsed the view of the A.O. that entire payment of different nature is to be treated as rent U/S 194(1). The learned CIT (A) under the facts and circumstances of the case ought not to have directed to restrict the disallowance to an extent of ₹ 2,40,000 when the different expenses entirely treated as a single expenses U/ .....

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the year as such the issue of your appellant is covered by the order of the ITAT in the case of Merilyn Shipping & Transport VIS Addl. CIT RgI Visakhapatnam reported in (2012) 20Taxmann.com 244 (Visakhapatnam) (SB) , merely because the Orisa High court has stayed the order of the ITAT. The learned CIT(A) ought not to have dismissed the ground of your appellant because of stay granted on operation of ITAT order since, the stay is applicable to the party concerned in that appeal. Therefore, un .....

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tion in existence to interpret the matter of applicability of TDS provision and assessment thereof. The A.O ought to have restricted his power to disallowance of expenses for non deduction of tax at source without interpreting the provision and its' applicability to transaction when separate machinery for the purpose is existed. 2. That the amendment brought in the Income Tax Act u/s. 40(a)(ia) and other provisions in relation to TDS by finance act, 2012 are remedial and curative in nature h .....

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of ₹ 2,40,000/- by the CIT(A) by ignoring the fact that the AO had wrongly applied the provision of section 40(a)(ia) of the Act in respect of rent paid to two persons @ ₹ 1,20,000/- each for two offices taken on rent . 3. The facts in brief are that the assessee filed its return of income on 28.09.2008 declaring total income of ₹ 31,27,620/-. During the year the assessee paid rent of ₹ 2,40,000/- for two offices no 605 and 606 rented from Shri Roochir Sanghvi and Shi Roo .....

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deducted @ 10% under the provision of 194(I) of the Act and the assessee knowing the split the total amount into rent and service charges in order to circumvent the provisions of TDS. 4. Aggrieved by the order of the AO the assessee preferred an appeal before the CIT(A) who partly allowed by the CIT(A) by holding that the assessee has rightly deducted the TDS @ 2% on service charges u/s 194C and AO was wrong in holding that the TDS was required to be deducted u/s 194I and not u/s 194C thereby su .....

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377; 1,20,000/- to Mr. Rushab Sanghvi for office no 606 which is below the limit as provided by the provisions of section 194I of the Act for deduction of tax at source. The provisions of section 194I are reproduced below. 194-I. Any person, not being an individual or a Hindu undivided family, who is responsible for paying to [a resident] any income by way of rent, shall at the time of credit of such income to the account of the payee or at the time of payment thereof in cash or by the issue of .....

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