TMI Blog2019 (8) TMI 1405X X X X Extracts X X X X X X X X Extracts X X X X ..... certificate in Form No. 26A of the Chartered Accountant of Air India certifying that amount paid to Air India by the assessee has been credited by the Air India in its books of accounts for the financial year 2011-12 and has been taken into account the return of income filed by Air India for Asstt. Year 2012-13 and same has been included in the gross total income. Once there is a categorical finding of fact based on material placed before CIT (A), i.e., certificate in Form No. 26A of the Chartered Accountant which is the statutory requirement, then there is no point to sending it back to the AO once again. Accordingly the order of the Ld. CIT (A) is confirmed and the grounds raised by the revenue are dismissed. - ITA No. 3888/Del/2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ade to Air India. Therefore, there is no question of disallowance u/s. 40(a)(ia). However, the Ld. AO held that assessee was liable to deduct TDS in terms of section 194C and therefore he has made disallowance u/s 40(a)(ia). 3. Before the Ld. CIT (A), apart from making detail and submissions on merits, assessee, without prejudice submitted that the Air India has shown this amount as its income and has offered it for tax and therefore, in view of proviso to sub section (1) of section 201 and second proviso to section 40(a)(ia), no disallowance can be made. In support, assessee had also filed a certificate in Form No. 26A of the Chartered Accountant of Air India certifying that amount paid to Air I ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e appellant has filed reconciliation of statement and as per the Reconciliation statement, the total amount paid to Air India without deducting TDS comes to ₹ 1,29,07,028/-. In support of its contention, the appellant has filed copies of the accounts where the DDs have been cancelled, the same are placed on record. In view of the above, the actual amount on which TDS was not deducted was ₹ 1,29,07,028/-. Under the proviso to Section 201(1), it has been provided that if appellant furnishes a certificate from Chartered Accountant in a prescribed form certifying that the amount credited to the deductee has been taken into account in the gross receipts and the return of income filed for such year then no disallowance u/s 40(a)(ia) i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... en inserted in the statute w.e.f. 1.4.2013, is a beneficial provision and has to be given retrospective effect. Here in this case, the disallowance u/s 40(a)(ia) has been made by the AO on the ground that assessee while making the payment to Air India has not deducted TDS. Whereas, the assessee s case has been that, it is purely reimbursement of expenses given on behalf of its clients which has been reimbursed. At the stage of Ld. CIT (A) assessee has filed certificate in Form No. 26A of the Chartered Accountant of Air India certifying that amount paid to Air India by the assessee has been credited by the Air India in its books of accounts for the financial year 2011-12 and has been taken into account the return of income filed by Air India ..... X X X X Extracts X X X X X X X X Extracts X X X X
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