TMI Blog2020 (1) TMI 1612X X X X Extracts X X X X X X X X Extracts X X X X ..... e aforesaid two aspects on the basis of which the validity of the disallowance under Sec.40(a)(ia) was inter alia assailed before us by the assessee had advertently remained omitted to be adjudicated upon while disposing off the appeal. As we have already restored the matter to the file of the A.O, therefore, in all fairness we direct him to also consider the aforesaid claims of the assessee in the course of the set aside proceedings. viz. (i) that, no disallowance under Sec.40(a)(ia) could be made after the expiry of the time for passing of order under Sec. 201 of the Act; and (ii) that, in case the disallowance is sustained, the same is liable to be restricted to the extent of 30% of the total amount of service coupons. On the basis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the extent of 30% of the total amount of the service coupons had not been answered. It was submitted by the ld. A.R, that though the aforesaid issues were raised in the course of the hearing of the appeal and had been referred to by the Tribunal at Page 6 Para 6 of its order, however, inadvertently the same had thereafter not been adjudicated upon. In sum and substance, it was the claim of the ld. A.R that though the validity of the disallowance under Sec. 40(a)(ia) was inter alia assailed in the course of the hearing of the appeal on the aforesaid two counts, however, the same had not been adjudicated upon by the Tribunal. On the basis of his aforesaid contentions, it was submitted by the ld. A.R that the failure on the part of the Tribu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the aforesaid order, we find, that the assessee had specifically assailed the disallowance under Sec.40(a)(ia) on both of the aforesaid issues. We find that the assessee had also assailed the validity of the disallowance under Sec. 40(a)(ia) on the ground that now when the payees had filed their returns of income and paid the tax due for the relevant assessment year, therefore, in the absence of any subsisting tax liability of the payees the assessee would duly be entitled to claim deduction of the amounts paid to them. As the Tribunal had principally found favour with the aforesaid claim of the assessee, therefore, it had restored the matter to the file of the A.O, with a direction that in case the assessee satisfied the conditions in s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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