TaxTMI 
TaxTMI 
TaxTMI 
2014 (4) TMI 1059
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....Circle-1, Durgapur, under section 143(3) of the Income-tax Act, 1961 (hereinafter referred to as "the Act") for the assessment years 2007-08 to 2008-09 vide his separate orders dated December 23, 2009 and November 30, 2010, respectively. 2. First we take up I. T. A. No. 547/K/2012. The first issue in this appeal of the assessee is against the order of the Commissioner of Income-tax (Appeals) confirming the disallowance made by the Assessing Officer on account of rent and electricity charges at Rs. 1,24,764 for non-deduction of TDS by invoking the provisions of section 40(a)(ia) of the Act. For this, the assessee has raised following ground No. 1 : "1. Tha....
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....ssessee is not liable to deduct TDS on this electricity charges, no disallowance by invoking the provisions of section 40(a)(ia) of the Act can be made. Hence, we delete both disallowances. This issue of the assessee's appeal is allowed. 6. The next issue in this appeal of the assessee is against the order of the Commissioner of Income-tax (Appeals) confirming the disallowance made by the Assessing Officer on commission payment of Rs. 2,98,958 for non- deduction of TDS by invoking the provisions of section 40(a)(ia) of the Act. For this, the assessee has raised following ground No. 2 : "2. That the Commissioner of Income-tax (Appeals....
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.... of the Assessing Officer for verification afresh to find out whether these are expenses incurred for free service payment or not. Learned senior Departmental representative also conceded this position. Hence, in the interest of natural justice, we set aside the matter to the file of the Assessing Officer for verification afresh whether the expenses of Rs. 2,98,958 has been incurred for free service payment or not. If these expenses are incurred for free services, needless to say that no disallowance can be made. This ground of appeal of the assessee is allowed for statistical purposes. 9. Now, we are coming to I. T. A. No. 698/K/2012. The first issue in this appeal of the assessee is against the order of the Commissioner of Income- tax (A....
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....tated that the advertisement and publicity expenses paid to Shresti Lifestyle Entertainment Ltd. at Rs. 40,000 is not exceeding Rs. 50,000 in whole of the year and once this is the position, no disallowance under section 40(a)(ia) of the Act can be made. On this, the learned senior Departmental representative fairly conceded that if the payment is below Rs. 50,000 in whole of the year the same can be decided by the Tribunal. 12. We after hearing the arguments and facts of the case state that the amount of advertisement and publicity expenses paid to Shresti Lifestyle Entertainment Ltd. is below Rs. 50,000 in whole of the year and once this is the position no disallowance can be made as the assessee is not liable to deduct TDS. The disallow....
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.... assessee preferred appeal before the Commissioner of Income-tax (Appeals), who confirmed the action of the Assessing Officer. Aggrieved, the assessee is now in appeal before us. 15. We have heard both sides and gone through facts and circumstances of the case. We find that the amounts of employees' contribution to provident fund and employees' State insurance were not made within the due date of respective Acts but were paid within the due date of filing of return of income under section 139(1) of the Act, which has been reproduced by the Assessing Officer in the assessment order page 2. We find that this issue is squarely covered by the decision of the hon'ble jurisdictional High Court in the case of CIT v. Vijay Shree Limite....