9911796707
Advanced Search 
TMI Blog2012 (8) TMI 1102X X X X Extracts X X X X X X X X Extracts X X X X ..... assessee arises from the order of the CIT(A), Jammu, dated 19.03.2012 for the assessment year 2008-09. 2. The assessee has raised following grounds of appeal: "1. That the worthy CIT(A) is not justified in confirming the addition of ld. A.O. in disallowing a sum of Rs. 15,60,000/- u/s 40(a)(ia) of the Income-tax Act, 1961 on account of non deduction of tax on this sum which is a lease rent full ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the action of the Assessing Officer. 4. Mr. R.K. Gupta, the Ld. counsel for the assessee, invited our attention to the decision of the Special Bench of ITAT, Visakhapatnam in the case of M/s. Merilyn Shipping & Transports, Visakhapatnam vs. ACIT Range-1, Visakhapatnam, in ITA No.477/Viz/2008 for the assessment year 2005-06 dated 29.03.2012, where it has been decided that section 40(a)(ia) of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the Special Bench of ITAT Visakhapatnam (supra) was not available with the ld. CIT(A), who had passed the order on 19.03.2012 whereas the decision of the Special Bench has been pronounced thereafter. On perusal of the decision of the Special Bench of ITAT, Visakhapatnam in the case of M/s. Merilyn Shipping & Transports, Visakhapatnam vs. ACIT Range-1, Visakhapatnam (supra), where it has been hel ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
