2012 (9) TMI 960

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.... CA For the Respondent : Shri B. Sajjieve, Jr. DR ORDER Per B.R.Baskaran, Accountant Member: The appeals of the above assessees are directed against the separate orders passed by the Ld. CIT(A)-II, Kozhikode and they relate to the assessment year 2006- 07. 2. Since the solitary issue urged in these appeals is identical in nature, they were heard together and are being disposed off b....

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....Counsel for the assessee submitted that the concern M/s. Cee Pee Granites Pvt. Ltd paid the entire freight amount of Rs. 43,88,574/- before the end of the relevant previous year. He further submitted that the concern, M/s. Cee Pee Marbles and Granties Pvt. Ltd. has paid a sum of Rs. 49,28,106/- before the end of 31st March of the relevant year and only a sum of Rs. 1,70,830/- was outstanding as at....

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....e only to expenditure which is payable as on 31st March of the relevant year and cannot be invoked to disallow the amounts which have already been paid during the course of relevant previous year without deducting tax at source. By following the decision of the Special Bench, referred supra, we also hold so and accordingly agree with the contentions of the Ld. A.R. 7. The assessee has filed a s....