2015 (10) TMI 1437

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....: Shri N Madhavan, IRS, JCIT ORDER Per Chandra Poojari, This appeal by assessee is directed against the order of the Commissioner of Income Tax (Appeals)-I, Chennai, dated 27.10.2014 for the assessment year 2008-2009. 2. The ld. Authorised Representative for assessee raised the following grounds:- "1. The learned Commissioner of Income Tax (Appeals) erred I confirming the order of t....

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....ure which is' paid'. 3. The facts of the case are that the assessee was engaged in transcription business. The issue adjudicated relates to disallowance u/s.40(a)(ia) for non-deduction of TDS on internet lease line charges to the tune of D10,75,479/-. The assessee incurred lease line expenditure towards the use of internet to Reliance Communication and Bharati Airtel Ltd. The Assessing Officer ....

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....facts of the case and he decided the case against the assessee. Against this, the assessee is in appeal before us. 5. We have heard both the parties and perused the material on record. A similar issue is considered by the Special Bench of the Tribunal (Vizag) in the case of Merilyn Shipping and Transports vs. ACIT (2012) 136 ITD 23 (Visakhapatnam) wherein it was held that the provisions of sect....