2014 (5) TMI 894

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....or the Respondent : Mr. S. Bagchi with Mr. G. S. Sharma, Advocates ORDER The Court : The subject matter of challenge in this appeal is a judgement and order dated 14th March, 2013 by which the learned Tribunal dismissed the appeal preferred by the revenue holding as follows:                "We heard the rival submission....

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....table. Mr. Dudharia, learned advocate appearing on behalf of the appellant/revenue, submitted that the order of the learned Tribunal is bad and therefore, should be set aside. The facts and circumstances of the case, briefly stated, are as follows:              A sum of Rs.1,02,22,542/- was paid by the assessee on account of serv....

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....at Mr. Dudharia submitted that the judgment of the learned Tribunal is altogether unmeritorious and should be set aside. Mr. Bagchi, learned advocate appearing for the assessee, however, submitted that the aforesaid payment was made by the assessee to NNC who have got exemption under the law from payment of any tax and therefore, the tax was not deducted. This question was not urged either befo....

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....Section 40(a)(ia) is certainly intended to lessen the rigour of Section 40(a)(ia) in a case where the assessee is not deemed to be an assessee in default. There is no factual background before us on the basis of which it can be said that it was ever the contention of the assessee that he could not in this case be considered as an assessee in default. Therefore, the case of the assessee does not ev....