2018 (2) TMI 1337

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....ar, 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, submitted that the Assessing Officer disallowed ....

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....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)(ia) of the Act, if the assessee complies with th....