2019 (10) TMI 241

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....mit Katoch, Sr. DR ORDER PER NARASIMHA K. CHARY, JM Aggrieved by the order of the Commissioner of Income-tax( Appeals) -4, New Delhi{"CIT(A)"} for Assessment Year 2011-12, assessee preferred this appeal on the following grounds: "1. That having regard to the facts and circumstances of the case, ld. CIT(A) has erred in law and on facts in not deleting the disallowance of Rs. 39,38....

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.... 2. At the outset, at the time of arguments, ld. AR submitted that Ground No.4 is general in nature, and that they are not pressing Ground No.3. Therefore, what remains for our adjudication are ground Nos. 1 & 2 in respect of Rs. 39,38,400/- by making disallowance u/s 40(a)(ia) of the Income-tax Act, 1961 ('the Act'). On this aspect assessment order speaks that during the course of assessment pr....

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....r dated 18.8.2017. 4. It is an admitted fact that it is not a case of non-deduction of TDS but it is a case of short deduction of TDS on foreign payments. Instead of 20% as opined by the ld. AO, assessee effected the TDS at 4.22% on the payment of Rs. 49,92,585/-. 5. In the case of S.K. Tekriwal (supra), Hon'ble High Court held that in the case of shortfall in deduction due to any difference....