TMI Blog2017 (5) TMI 1521X X X X Extracts X X X X X X X X Extracts X X X X ..... , whether amounts are covered u/s. 194C or 194-I that dispute is not material for disallowing the amount u/s. 40(a)(ia), as assessee has not made any TDS on the amounts paid. In view of that, the disallowance per se u/s. 40(a)(ia) is warranted. Accordingly, the order of AO is restored - Decided against assessee - ITA No. 1461/Hyd/12, 1627/Hyd/12 - - - Dated:- 31-5-2017 - SHRI B. RAMAKOTAIAH, A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e case was called-upon to-day i.e., on 31-05-2017. Accordingly, the appeals are considered ex-parte-assessee on merits, after hearing the Ld.DR. 2. Brief stated facts are that the assessee filed return of income for AY.2007-08 declaring total income at ₹ 1,46,228/-. Subsequently, assessment was reopened u/s. 147 of the Income Tax Act [Act] and notice u/s. 148 was issued. The reasons were ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tstanding and payable as on 31-03-2007 out of the total hire charges claimed. The ground was partly allowed. With reference to disallowance of ₹ 72,000/- of insurance charges paid, since assessee failed to furnish any proof of such payment, the disallowance was upheld. The other disallowance is with reference to ₹ 8,22,020/- debited towards RTA taxes which were allowed by the Ld.CIT(A) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing the direction of Ld. CIT(A) about the amount of disallowance u/s. 40(a)(ia), restricted to outstanding amount 'payable' by assessee. 4. Assessee has not placed any further evidence in support of the contentions. Hence, on perusing the order of the CIT(A), we do not find any reason to interfere with the detailed order of the CIT(A). Accordingly, the grounds raised by assessee are rej ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n record that assessee has deducted any tax either u/s. 194C or u/s. 194-I. In view of that even though assessee raised the issue in Ground No. 4, whether amounts are covered u/s. 194C or 194-I that dispute is not material for disallowing the amount u/s. 40(a)(ia), as assessee has not made any TDS on the amounts paid. In view of that, the disallowance per se u/s. 40(a)(ia) is warranted. Accordingl ..... X X X X Extracts X X X X X X X X Extracts X X X X
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