2017 (4) TMI 112

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....t. P.C: This appeal challenges the order dated 9th April, 2014 of the Income Tax Appellate Tribunal (the Tribunal) relating to Assessment Year 2008-09. 2 Mr. Ahuja, learned Counsel appearing for the Revenue tendered across bar a reframed question of law, which reads as under: "(a) Whether on the facts and in the circumstances of the case and in law, the Tribunal erred in deleting the a....

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..../and Rs. 2,39,64,463/made by the Assessing Officer on account of disallowance under Section 40(a)(ia) and confirmed by the CIT(A), without appreciating that the assessee had admitted the amount of Rs. 4,99,19,593/as contractual payments under section 194C and thus hit by provisions under section 40(a)(ia) and the Assessing Officer had found that the amount of Rs. 2,39,64,463/are also contractual p....