2013 (8) TMI 1035

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....ul Bharat (Judicial Member) This appeal by the Revenue is directed against the order of the ld. ld. CIT(A) -1, Jaipur dated 08-09-2011 for the assessment year 2008-09 wherein the Revenue has raised the solitary ground as under:- "Whether on the facts and in the circumstances of the case and in law the ld. CIT(A) is justified in deleting the addition of Rs. 2,17,38,024/- made by the AO ....

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....s in appeal before the Tribunal against the order of the ld. CIT(A). 2.3 During the course of hearing, the ld. DR strongly supported the order of the AO and submitted that the ld. CIT(A) was not justified in deleting the addition. 2.4 On the other hand, the ld. Counsel for the assessee submitted that his case is squarely covered by the decision Hon'ble Calcutta High Court rendered in the....

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....nd designing work, details of which have been furnished as per Annexure A dated 16-12-2010 2. Out of the work allocated to the assessee company as per Sr.No.(i), consultancy work amounting to Rs. 2,17,38,024/- was given on subcontract to the three parties as discussed above. 3. As consultancy services are covered u/s 194J of the I.T. Act, hence, the assessee company was required ....

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....Therefore, the assessee has correctly deducted TDS u/s 194C and the disallowance made of Rs. 1,83,52,091/- + Rs. 20,16,549 = Rs. 2,03,68,640/- u/s 40(a)(ia) is directed to be deleted. 4.6 In the case of payments made to M/s. LEA Associates South Asia (P) Ltd. for consultancy services of Rs. 13,25,000/-, it is seen that the assessee has deducted tax u/s 194J @ 10%. Therefore, there is no j....