TMI Blog2010 (11) TMI 1131X X X X Extracts X X X X X X X X Extracts X X X X ..... evenue s appeal against the order of CIT(A)-XVII, New Delhi dated 15-6-2010 relating to A.Y. 2007-08. Following grounds are raised: 1. That on the facts and circumstances of the case and in law the Ld. CIT(A) erred in deleting the addition of Rs. 6,00,000/- made by the Assessing Officer on account of non-deduction of TDS u/s 40a(i)(ia) of the I.T. Act, 1961. 2. That on the facts and circums ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... wani Architects in this year and accordingly capitalized in work-in-progress A/c. Since there was no receipt, no P L A/c was prepared and accordingly no expenditure was claimed including the amount in question. The TDS has been deducted on 30-11-2009, copy of the challan is on record. The CIT(A) has rightly deleted the addition by following observations: The ratio of above decision is applicab ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e expenditure as no P L A/c is prepared. The assessee capitalized this expenditure and claimed as work in progress stock. In any case the TDS has been deducted in the next financial year. Since no expenditure has been claimed in this year, the amount cannot be disallowed u/s 40a(ia). We uphold the order of CIT(A). 4. In the result, revenue s appeal is dismissed. Order pronounced in open cour ..... X X X X Extracts X X X X X X X X Extracts X X X X
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