2018 (2) TMI 1337

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.... by : Sh.D. Prabhu Mukunth Arun Kumar, Jr. Standing Counsel Respondent by : Shri V. Jagadisan, CA ORDER PER N.R.S. GANESAN, JUDICIAL MEMBER: This appeal of the Revenue is directed against the order of the Commissioner of Income Tax (Appeals)-1, Madurai, dated 20.10.2016 and pertains to assessment year 2010-11. 2. Sh.D. Prabhu Mukunth Arun Kumar, Jr. Standing Counsel for Revenue, sub....

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....therefore, the CIT(Appeals) is not justified in allowing the claim of the assessee. 3. On the contrary, Shri V. Jagadisan, the Ld. representative for the assessee, submitted that Section 194C(6) & 194C(7) of the Act are independent sections. According to the Ld. representative, just because there was violation of Section 194C(7) of the Act, there cannot be any disallowance under Section 40(a)(i....