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<h1>Civil Appeal Dismissed: Supreme Court Upholds Lower Court Decision; All Pending Applications Disposed.</h1> <h3>PR. COMMISSIONER OF INCOME TAX, DELHI – 8 Versus M/s SHIVAAI INDUSTRIES PVT. LTD.</h3> The SC dismissed the civil appeal, with Hon'ble Justices B.V. Nagarathna and Augustine George Masih presiding. The appellant, represented by Mr. K M ... Disallowance u/s 40(a) (ia) - AO decision to add back the amount, on the ground that the TDS has not been deducted - Addition was upset by the CIT(A) who noticed that the payee i.e. the Delhi Transport Corporation had reflected the amount as its tax liability in its returns - As decided by HC [2018 (5) TMI 2145 - DELHI HIGH COURT] issue decided in assessee favour as covered by a judgment of Ansal Land Mark Township (P) Ltd. - [2015 (9) TMI 79 - DELHI HIGH COURT] and Rajinder Kumar - [2013 (7) TMI 454 - DELHI HIGH COURT] HELD THAT:- As heard learned senior counsel for the appellant and learned counsel for the respondent. The Civil Appeal is dismissed. Title: Supreme Court Judgment - Civil Appeal DismissedJudges: HON'BLE MRS. JUSTICE B.V. NAGARATHNA And HON'BLE MR. JUSTICE AUGUSTINE GEORGE MASIHRepresentation: Appellant represented by Mr. K M Natraj, A.S.G. and others. Respondent represented by Ms. Kavita Jha and others.Decision: The Civil Appeal is dismissed. Pending application(s) shall stand disposed of.