2015 (7) TMI 1294
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....rish Nayyar O R D E R PER BHAVNESH SAINI,JM This appeal by revenue is directed against the order of ld. CIT(Appeals) Panchkula dated 14.02.2014 for assessment year 2008-09, challenging the order of ld. CIT(Appeals) in deleting disallowance of Rs. 371,52,15,673/- made by the Assessing Officer under section 40 (a)(ia) of the Income Tax Act on account of non deduction of TDS from 'Wheeling c....
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.... deduction at source, therefore, addition made by the Assessing Officer under section 40 (a)(ia) of the Act on account of non deduction of TDS on wheeling charges deserves to be deleted. The ld. CIT(Appeals) found that the issue is covered in assessee's own case for assessment year 2006-07, 2007-08 and 2008-09 dated 04.11.2009 decided by him. He has reproduced the entire order of the ld. CIT(A....


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