TMI Blog2017 (7) TMI 1089X X X X Extracts X X X X X X X X Extracts X X X X ..... ) (ia) of the Income Tax Act, 1961 covered not only these cases where the amounts were payable but also those where it was paid. Consequently, whichever way the matter is looked at, the present appeal is liable to be dismissed. It is ordered accordingly. - ITA No. 06/2013 - - - Dated:- 27-7-2017 - Hon ble Mr. Justice Badar Durrez Ahmed, Chief Justice Hon ble Mr. Justice Ali Mohammad Magrey, Jud ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appellant, which we do not, the outcome would be the same inasmuch as, the question framed in the present appeal as to whether section 40 (a) (ia) is applicable only on the amount payable and not on the amount actually paid has already been decided by us today itself in ITA No. 3/2016 on the basis of the Supreme Court decision in the case M/s Palam Gas Service v. Commissioner of Income Tax (AIR 20 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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