2013 (2) TMI 721

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.... S. Patel ORDER Mukul Kr. Shrawat (Judicial Member) This is an appeal filed by the Revenue arising from the order of ld.CIT(A)-XIV, Ahmedabad dated 10/08/2012 passed for A.Y. 2009-10. The only ground raised by the Revenue is reproduced below:- 1) The Ld.Commissioner of Income-Tax (appeals)-XIV, Ahmedabad has erred in law and on facts in deleting the disallowance of Rs. 54,66,397/....

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....9 as listed by the AO on pages 2 & 3 of the assessment order. According to AO, the TDS was required to be deposited before 31/03/2009. The provisions of section 40(a)(ia) was, therefore, invoked and expenditure of Rs. 54,63,397/- was disallowed. 3. The matter was carried before the first appellate authority who has followed the decision of Hon'ble Calcutta High Court in the case of Virgin Creat....