TMI Blog2015 (11) TMI 1630X X X X Extracts X X X X X X X X Extracts X X X X ..... tal expenditure Disallowance of expenditure incurred towards maintenance of existing agricultural land held by the Appellant for purpose of putting up factory Disallowance of rental charges paid towards cars taken on lease, under section 40(a)(ia) on the ground that the appellant failed to deduct tax at source therefrom under section 194-I TDS under section 194C of the Act from reimbursement of certain portion of advertisement expenses, incurred by the dealers on their own account TDS u/s 194B - disallowance of expenditure incurred towards distribution of motor vehicles to winners of game shows organized by TV channels, under section 40(a)(ia) TDS u/s 194I - Non tds on hire charges paid towards room provided to touring profe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or Standing Counsel and Ms.Radhika Gupta, Advocate. O R D E R 1. Admit. 2. Having heard learned counsel for the parties, the following questions are framed for determination: 1. Whether on the facts and circumstances of the case, the Tribunal erred in law in upholding ad-hoc addition in respect of value of un-disposed scrap items as on the last date of the relevant previous year? 2. Whether on the facts and circumstances of the case, the Tribunal erred in law in upholding disallowance of ₹ 3.45 crores out of provision made at the end of the relevant year, on the basis of management s best estimate, with respect to increase in price of material already supplied by the vendors, on the erroneous finding, that the afo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vehicle? 6. Whether on the facts and circumstances of the case, the Tribunal erred in law and in upholding disallowance of expenditure of ₹ 59,74,731 incurred towards maintenance of existing agricultural land held by the Appellant for purpose of putting up factory? 7. Whether on the facts and circumstances of the case, the Tribunal erred in law in upholding disallowance of expenditure of ₹ 1,07,039 incurred on account of rental charges paid towards cars taken on lease, under section 40(a)(ia) on the ground that the appellant failed to deduct tax at source therefrom under section 194-I of the Act ? 8. Whether on the facts and circumstances of the case, the Tribunal erred in law in holding that the appellant was liable to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f hire charges paid towards room provided to touring professionals from abroad, under section 40(a)(ia) on the ground that the appellant failed to deduct tax at source therefrom under section 194-I of the Act? 11. Whether on the facts and circumstances of the case, the Tribunal erred in law in confirming disallowance made by the assessing officer under section 40(a)(ia) by holding that the appellant was liable to deduct tax at source from hire charges of generator used at the corporate office amounting to ₹ 2,02,500 under section 194I of the Act? 12. Whether on the facts and circumstances of the case, the Tribunal erred in law in upholding the disallowance of expenditure of ₹ 54,000 incurred on account of stitching charges ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ers under Section 40(a)(ia) on the ground that the said payment was made for flower arrangement, to be subjected to TDS under Section194-C of the Act? 17. Whether on the facts and circumstances of the case, the Tribunal erred in law in upholding disallowance of ₹ 1,29,600 in respect of payments made without tax deduction at source prior to the date of issue of certificate under Section 197 of the Act, on the ground that such certificate had no retrospective application? 3. Learned counsel for the parties are permitted to file additional documents/papers which are part of the assessment record or were filed before the ITAT within eight weeks. 4. List in due course along with ITA No.31 of 2014. - - TaxTMI - TMITax - Income ..... X X X X Extracts X X X X X X X X Extracts X X X X
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