2015 (10) TMI 1415

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....n, Advocate For the Respondent : Shri. A.V.Sreekanth, IRS, JCIT. ORDER Chandra Poojari (Accountant Member).- This appeal by the assessee are directed against the order of the Commissioner of Income-tax (Appeals), Salem, dated January 29, 2015 for the assessment year 2009-10. 2. The first ground for consideration is with regard to the addition made under section 40(a)(ia) of the Inco....

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....elf. There are no such discretion with alleged sub-contractors for executing the above works. They were executing the work as per the requirement of tender under full control and supervision of the assessee. The Assessing Officer has disallowed an amount of Rs. 23,18,855 on the ground that no TDS was made by the assessee as required under section 194C of the Act. On appeal, the Commissioner of Inc....

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.... is outstanding at the end of the close of the previous year relevant to the assessment year either in the name of the party or outstanding expenses. Hence, in the interest of justice, we are remitting the issue back to the file of the Assessing Officer with direction to verify the claim of the assessee and the assessee shall place necessary evidence in support of his claim. 4. Further, we make....