2018 (6) TMI 1533

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.... (DR) Respondent by : Shri Sudhir Prabhu, CA ORDER Shri A.K. Garodia, Accountant Member This appeal is filed by the revenue which is directed against the order of ld. CIT(A)-7, Bangalore dated 31.05.2017 for Assessment Year 2013-14. 2. The grounds raised by the revenue are as under. "1. The order of the learned CIT(A) is opposed to law and facts of the case. 2. "Wh....

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....t may be urged at the time of hearing, it is prayed that the order of the CIT(A) in so far as it relates to the above grounds may be reversed andthat of the Assessing Officer may be restored. 5. The appellant craves leave to add, alter, amend and/or delete any of the grounds mentioned above." 3. At the outset, it was submitted by ld. AR of assessee that the issue involved in present ap....

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....e. In para 3.2 of this Tribunal order, it is noted that this is the grievance of the revenue that the ld. CIT(A) was not justified in holding that disallowance u/s. 40(a)(ia) of the Act was not warranted in respect of credit card charges deducted by Banks since the provisions of section 194H of the Act is applicable as per the revenue. Hence, we find that the dispute in the present year and Assess....

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.... deciding the issue, the Tribunal has followed various other Tribunal orders rendered in the case of ACIT (TDS) v Trident Automobiles (P) Ltd. in ITA No. 1508 to 1510/Bang/2013 dated 20.03.2015 and in the case of DCIT v Mysore Saree Udyog Pvt. Ltd. in ITA No. 93/Bang/2014 dated 27.03.2015. No contrary decision of any High Court has been brought on record by ld. DR of revenue and he could not point....