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of <h1>High Court suspends Income Tax Tribunal order for AY 2005-2006 pending appeal.</h1> <h3>Commissioner of Income Tax-I Versus M/s. Merilyn Shipping & Transports</h3> The High Court of Andhra Pradesh suspended the operation of an order by the Income Tax Appellate Tribunal, Visakhapatnam Bench for the Assessment Year ... Expenditure u/s 40(a)(ia) - Disallowance due to non deduction of TDS - Tribunal [2012 (4) TMI 290 - ITAT VISAKHAPATNAM] held that the provisions of section 40(a)(ia) applies only to that expenditure which is payable as of 31st March and not to the expenditure which has already been paid during the year itself - Held that:- Decision of Tribunal stayed - Decided in favour of Revenue. The High Court of Andhra Pradesh issued an order to suspend the operation of an order passed by the Income Tax Appellate Tribunal, Visakhapatnam Bench, pending an appeal for the Assessment Year 2005-2006. The Court directed notice to be issued to the Respondent and made an interim suspension order.
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