2016 (2) TMI 1147

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Rahul Raman-CIT-DR Order u/s.254(1)of the Income- tax Act,1961(Act) PER Bench- Challenging the order dated 11.11.2013 of CIT(A)-3, Mumbai, the Assessing Officer (AO) has filed the present appeal. The assessee has filed cross objections. Assessee-company, engaged in the business of manpower supply cable services etc., filed its return of income on 29.9.09 declaring income of Rs. 137.57 cr....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... technical and professional services, that such services were governed by the provisions of section 194J of the Act, that it had not deducted due taxes. Finally, the AO, invoking the provisions of section 40(i)(ia)of the Act, made a disallowance of Rs. 47,38,35,252/-to the total income of the assessee. 3. Aggrieved by the order of the AO, the assessee preferred an appeal before the First Appell....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....iwal(260CTR73). 5 We have heard the rival submissions and perused the material before use find that the Hon'ble Kerala High Court in the case of P V S Memorial Hospital(supra), has held that deduction of TDS under wrong provision of law will not save assessee from disallowance u/s. 40(a)(ia)of the Actowever, the Kolkata High Court in the matter of Samir Tekriwal(supra), has held that expenses a....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....is (functioning), irrespective of the pendency of any appeal or special leave application against that judgment. He would equally be bound by a decision of another High Court on the point, because not to follow that decision would be to cause grave prejudice to the assessee. Where there is a conflict between different High Courts, he must follow the decision of the High Court within whose jurisdic....