TaxTMI 
TaxTMI 
2018 (5) TMI 61
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....00,000/- as made by the AO under section 40(a)(ia) of the Act towards software usage charges paid by the assessee. The Revenue further raised the issue whether the Ld. CIT(A) was correct in relying on the CBDT Notification No.21/2012 dated 13.06.12 which came into force w.e.f. 01.07.2012. 3. The facts in brief are that during the course of assessment proceedings AO observed that a sum of Rs. 24 lakhs was charged to the P & L account on account of software usage charges and he accordingly raised a query upon the assessee to furnish detail of the same. The assessee replied to the AO's query by submitting that the said sum was paid pursuant to a consent terms filed before Hon'ble Delhi High Court on which no TDS was deducted. According to the....
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....with by the assessee simultaneously otherwise the TDS has to be deducted and deposited but the Ld. CIT(A) has not given any findings in that regard. Besides the order of Ld. CIT(A) is cryptic and therefore the same deserved to be reversed and the order of AO should be restored. 7. The Ld. A.R., on the other hand, while countering the argument of the Ld. D.R. submitted that the payment for the said software usage charges were made on 06.01.12 and there was no provision in the Income Tax Act till that date for deduction of tax at source from the payment of software usage charges even if the same is considered to be covered by the provision of section 9 of the Act. The Ld. A.R. submitted that explanations 4, 5 & 6 were inserted to section 9 b....
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....he appeal of the assessee and accordingly we uphold the same by dismissing the ground Nos.1 & 2. 9. The issue raised in ground No.3 is against the deletion of addition of Rs. 1,03,22,354/- by Ld. CIT(A) as made by the AO on the basis of AIR information. 10. The facts in brief are that AO during the course of assessment proceedings observed from the AIR information vis-à-vis books of accounts of the assessee that there was difference of Rs. 1,03,22,354/- and accordingly the assessee was asked to reconcile the AIR data. The assessee vide letter dated 10.3.2015 submitted that a reconciliation was carried out with the AIR information and as reported in form 26AS it was higher by Rs. 1,03,22,354/- and confirmed that no such invoice was ....
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....rder of AO and submitted that the particular income which accrued during the year has to be taxed in that particular year and the excuse of the assessee that it has been offered in the next year should not be accepted and the order of AO deserved to be restored on this issue. 13. The Ld. A.R., on the other hand, submitted that a customer of the assessee Aircel Cellular Ltd. deducted TDS on the provisions made in the books of accounts at the year end which the assessee was not aware of as there was no confirmation of the same from the said customer. The Ld. A.R. submitted that the assessee issued the invoice in the next financial year and the same was included in the sale of the assessee in that year and the payment was also received in the....