2014 (2) TMI 120

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.... appearing for the appellant has submitted that now so far as proposed Question [a] is concerned, it is squarely covered by the decision of the Division Bench of this Court dated 2.5.2013 in Tax Appeal No.905 of 2012 and other cognate appeals in favour of the Department. He has also stated that so far as proposed Questions [b] and [c] are concerned, other Tax Appeals being Tax Appeal No.103 of 201....

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....he Income Tax Act cannot be invoked to disallow the expenditure which has been actually paid during previous year without deduction of TDS?      (b) Whether in the facts and circumstances of the case, the learned ITAT has erred in law in deleting the addition of Rs.71,12,827/- made under section 40(a)(ia) of the Income Tax Act by holding to the effect that amendment to secti....