TMI Blog2014 (1) TMI 1885X X X X Extracts X X X X X X X X Extracts X X X X ..... es not call for any interference. Accordingly, grounds raised by the Revenue are dismissed. - I.T.A. No. 6879/MUM/2012 - - - Dated:- 22-1-2014 - SHRI VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI D. KARUNAKARA RAO, ACCOUNTANT MEMBER For the Appellant : Smt. Parminder, DR For the Respondent : Shri B.L. Kabra and Mr. Sampat Kabra ORDER PER D. KARUNAKARA RAO, AM: This appeal filed by the Revenue on 9.11.2012 is against the order of the CIT (A)-5, Mumbai dated 9.8.2012 for the assessment year 2009-2010. 2. In this appeal, Revenue raised the following grounds which read as under: 1. On the facts and in the circumstances of the case and in law, the Ld CIT (A) erred in directing the disallowance u/s 40(a)(ia) cannot ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ducted u/s 194C and duly paid to the Government in time. Further, it was submitted that no disallowance can be made u/s 40(a)(ia)of the Act on account of short deduction of TDS as the provisions of the said section 40(a)(ia) are applicable only in the event of non-deduction of TDS. After considering the submissions made by the assessee, CIT (A) partly allowed the appeal of the assessee. Para 4.3 to 4.3.vi are relevant in this regard. Aggrieved with the above decision of the CIT (A), Revenue filed the present appeal before the Tribunal by raising the above mentioned grounds. 5. During the proceedings before us, Smt. Parminder, Ld DR relied on the order of the AO. 6. On the other hand, Shri B.L. Kabra, Ld Counsel for the assessee heavil ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iate to reproduce relevant provisons f section 40(a)(ia). 40. Amounts not deductible: Notwithstanding anything to the contrary in section 30 to 38, the following amounts shall not be deducted in computing the income chargeable under the head profits and gains of business of profession. a .. (i) . (ia) any interest, commission or brokerage, rent, royalty, fees for professional services or fees for technical services payable to a resident, or amounts payable to a contractor or sub-contractor, being resident, for carrying out any work (including supply of laboru for carrying out any work), on which tax is deductible at source under Chapter XVII B and such tax has not been deducted or after deduction has not been paid on or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... allowed the entire payment made to the consultants. On appeal, the Cit (A) deleted the impugned disallowance made by the AO. On second appeal, Hon‟ble ITAT, Mumbai held--- There is no dispute with reference to the deduction of tax under section 192 and also the fact that in the individual assessments of the consultants these payments were accepted as salary payments. It is also not disputed that the entire amount paid to 18 consultants is only an amount of ₹ 26.75 lakhs, which indicates that they are in employment and not professional consultants. It is also not the case that the assessee has not deducted any amount. The assessee has indeed deducted tax under section 192 and so the provisions of section 40(a)(ia) also ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
