2013 (2) TMI 54

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....LE MR.JUSTICE AKIL KURESHI) Revenue has challenged judgement of tribunal dated 13.10.2009 raising following question of law for our consideration : "Whether the Appellate Tribunal is right in law and on facts in reversing the order passed by CIT(A) and thereby deleting the disallowance of Rs.32,94,149/- made u/s.40(a)(ia) of the I.T. Act?   Issue pertains to deduction of TDS and depo....

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....mmission, or brokerage,(rent, royalty) fees for professional services or fees for technical services payable to a resident, or amounts payable to a contractor or sub-contractor, being resident, for carrying out any work(including supply of labour for carrying out any work), on which tax is deductible at source under Chapter XVII-B and such tax has not been deducted or, after deduction, has not bee....