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TMI Blog2021 (1) TMI 778X X X X Extracts X X X X X X X X Extracts X X X X ..... by : Sh. H. K. Choudhary, CIT DR ORDER Per Dr. B.R.R. Kumar, Accountant Member: The present appeal has been fi led by the assessee against the order of ld. CIT (A)-23, New Delhi dated 29.12.2016. 2. Fol lowing grounds have been raised by the assessee: "1. That the learned Commissioner of Income Tax (Appeals) has erred both on facts and in law in sustaining the following disallowances/addi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n expenditure incurred under the head "advertisement and publicity". (iii) Rs. 59,000/-, out of the addition made under the head unverifiable sundry creditors. The aforesaid addition has been sustained by overlooking that under the provision of section 41(1) of the Act, the amount outstanding to the credit of M/s Infotech Services as no benefit since has been obtained by the assessed nor the sa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... unds that no TDS has been deducted on this amounts. On hearing the arguments of both the parties, we find that the amount of Rs. 42,340/- consists of an amount of Rs. 17,340/- paid on account of advertisement and since the amount is less than Rs. 20,000/-, the provisions of Section 194C of the Income Tax Act, 1961 are not attracted. Further, out of Rs. 42,340/- an amount of Rs. 25,000/- has been p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hereby deleted. 6. Ground No. 1(iv) relates to addition on account of Rs. 12,85,348/- u/s 41(1) of the Income Tax Act, 1961. We find from the record that the ld. CIT (A) has confirmed the addition owing to the non-filing of the confirmations and evidences before the ld. CIT (A). The amounts are as under: 1. M/s Genesys Telecommunication Laboratories of Rs. 5,43,348/- 2. M/s Torex Software P ..... X X X X Extracts X X X X X X X X Extracts X X X X
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