2013 (11) TMI 1619

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....nt: Shri N.A. Joshi- D.R.   O R D E R PER N.K.SAINI, A.M This is an appeal by the department against the order dated 22/01/2013 of ld. CIT (A), Udaipur. The following grounds have been raised in this appeal: "On the facts and in the present circumstances of the case, the ld. CIT(A) has erred in   1. (a) deleting the disallowance of Rs. 26,74,200/- made u/s 40(a)(ia) of the I.T. Act ....

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....y charges. 3. As regards to this issue, learned counsel for the assessee at the very outset submitted that it is covered in assessee's own case in I.T.A. Nos. 206 & 207/Jodh/2012 for the A.Y. 2006-07 & 2007-08 respectively vide order dated 22/03/2013. The aforesaid contention of the learned counsel for the assessee was not controverted by the learned D.R. 4. After considering the submissions of ....

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....Submission is relevant in this regard. As per the agreement entered into by this assessee with the concerned Authority it is a compulsory payment to be made as a reimbursement. On this amount, obviously Section 194J is not applicable. We don't find any infirmity in this finding of ld. CIT(A) as well. In A.Y. 2007-08, we have to take the similar view because facts are the same and connected. Theref....

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....al on record, it is noticed that a similar issue has already been decided in favour of the assessee by this bench of the Tribunal vide aforesaid order dated 22/03/2013, wherein relevant finding has been given in para 18, which reads as under:- "In assessee's appeal ground No. (1) is in relation to additions of two amounts, i.e. Rs. 1,98,000/- and Rs. 3,31,564/- u/s Sec. 40(a)(ia) r.w.s 194C of th....