2010 (12) TMI 684

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.... assessment year 2006-07 is directed against the order of the Commissioner of Incometax (Appeals)-VI, Hyderabad, dated 23.9.2009.   2. Effective grounds of the Revenue in this appeal read as follows-   "1. The CIT(A) order is erroneous both on facts and on law.   2. The CIT(A) has failed to appreciate fact that the disallowance made u/s. 40(a)(ia) is not on the entire amoun....

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....epartmental Representative submitted that the disallowance made by the Assessing Officer in terms of S.40(a)(ia) of the Act is very much proper and justified and the CIT(A) was not justified in deleting the same. He also submitted that the CIT(A), while following the decision of the Tribunal in assessee's own cases for earlier years and holding that the printing and processing charges paid by the ....

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....f the learned Departmental Representative, strongly supported the order of the CIT(A). He placed reliance on the decision of the Tribunal dated 5th June, 2009 in assessee's own cases for assessment year 2002-03 to 2005-06 in ITA Nos.861 to 864/Hyd/2006, and submitted that the issue involved in the present appeal is squarely covered by the said decision of the Tribunal.   5. We have conside....

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....by the assessee to the laboratories, disallowance in terms of provisions of S.40(a)(ia) would be applicable, since the assessee has failed to deduct even 2% tax at source in relation to such payments in terms of S.194C of the Act. Since this aspect of the matter has not been examined either by the CIT(A) or by the Assessing Officer, we set aside the orders of the lower authorities on this aspect o....