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2010 (9) TMI 1198 - ITAT MUMBAI

2010 (9) TMI 1198 - ITAT MUMBAI - TMI - ITA Nos. 7361/Mum/08, and 2164/Mum/10 - Dated:- 30-9-2010 - SHRI PRAMOD KUMAR AND SMT ASHA VIJASYRAGHAVAN Appellant by : Shri S M Jain Respondent by : Shri S K Mahapatra O R D E R Per Pramod Kumar: 1. These two appeals are filed by the same assessee, these appeals involve some common issues and these appeals were heard together. As a matter of convenience, therefore, both the appeals are being disposed of by this common order. 2. We will first take up the .....

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y the CIT(A) for verification whether TDS payments have been made within due date, to the contractors. The taxes have not been deducted at source in respect of these payments. It is for this reason that disallowance has been made by the Assessing Officer under section 40(a)(ia) in respect of these amounts. Aggrieved, assessee carried the matter in appeal before the CIT(A) but without any success. The assessee is not satisfied and is in appeal before us. 5. Learned counsel submits that there is a .....

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direct expenses like labour charges. It is submitted that the matter is thus required to be remitted to the file of the Assessing Officer for readjudication in the light of the aforesaid decision of the Tribunal. He, however, stated that he is unable to readily get a copy of the said decision. Learned Departmental Reprsentative, on the other hand, submits that the provisions of law being very clear and free from any ambiguity, we must confirm the stand of the authorities below. 6. We have consid .....

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irst time. We, therefore, deem it fit and proper to remit the matter to the file of the CIT(A) for adjudication, on merits, on this plea. The matter stands remitted to the file of the CI(A) for this limited purpose. 7. Ground No. 1 is thus allowed for statistical purposes in the terms indicated above. 8. In ground no. 2, the assessee has raised grievance against disallowance of ₹ 12,00,000 on account of claim of deduction for club expense. 9. The assessee has made a payment of ₹ 10,7 .....

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the ground that neither the assessee has not even been admitted to the club as yet, that the club is in a far off place in Aurangabad and the assessee has not been able to demonstrate the business advantage from this club and there is no real possibility of assessee deriving any business advantage from a club which will take several hours of travel to reach there. Aggrieved, assesse carried the matter in appeal before the CIT(A) but without any success. The CIT(A) upheld the findings of the Asse .....

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ny, in spending money to become member of an Aurangabad based club which is far away from assessee s normal place of work. No doubt merely because club is not functional cannot be a ground enough for making the disallowance, as the authorities below have proceeded to hold, because it is the objective of the expensive, rather than end result obtained from the expenditure, which is material for deciding whether or not the expenses are incurred for the purposes of business. However, as no material .....

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