2014 (11) TMI 1086

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..... y of this appeal, the appellant has challenged the judgment and order dated 29.4.2014 passed bythe Income Tax Appellate Tribunal, Ahmedabad Bench 'D', Ahmedabad in IT(SS)A No. 2826/Ahd/2010 for AY 2007-08. 2. The facts of the present case are that that the assessee has filed original return of income on 31.10.2007 showing total income of Rs. 9,50,66,931/-. Thereafter, revised return of income was .....

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..... the assessee has preferred an appeal before the ITAT which was dismissed. Against the said order, the present Tax Appeal is preferred by the Revenue. 3. Heard the learned advocate appearing for the appellant-Revenue and considered the submissions. Learned advocate appearing for the appellant has contended that the circular issued by CBDT is very clear and the issue is governed by section 194J. .....

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..... 49 of the Paper Book. Annexure-XIV of the Tax Audit report gives the details of tax deductible under various sections of the Act. Page 1 of Annexure-XIV gives the details of payments on which tax has not been deducted at all. The total amount of expenditure is at Rs. 7,32,827/-. Pages 2 to 6 of Annexure-XIV give the details where there is a shortfall due to lesser deduction than required to be de .....

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..... made payment to the consultants by way of salary after deduction of tax at source under sec. 192 and claimed the deduction for the same. Those consultants were working for a period of two years with the assessee. However, the AO applied the provisions of sec. 194- J. In this case it was held that provisions of sec. 192 were applicable to the facts of the assessee's case. Another decision replied .....

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..... . 8,86,940/- is hereby upheld. Both these grounds of revenue are dismissed." 4. In that view of the matter, the same view is confirmed by the Tribunal in its order, and therefore, we are in complete agreement with the order passed by the Tribunal. No substantial question of law is made out and the appeal is devoid of any merits and deserves to be dismissed. Hence, this appeal is dismissed.
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