2011 (4) TMI 1381

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....ent: Shri A.V. Sonde. O R D E R Per J. Sudhakar Reddy : This is an appeal filed by the Revenue directed against the order of the CIT(Appeals)-8, Mumbai dated 20-10-2009. 2. The issue in dispute is the deletion by the CIT(Appeals) of the disallowance made by the AO in respect of VSAT, Lease line and transaction charges u/s 40A(ia) on the ground that the assessee has failed to deduct TDS. The fi....