2013 (2) TMI 721

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....awat (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 ₹ 54,66,397/- made u/s.40(a)(ia) of the Act. 1a) T....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....sment 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 ₹ 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 Creations (Civil No. ITA 302 of 2011/GA/3200/2011 or....