2019 (4) TMI 1889

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....e assessee against the order of Ld. CIT(A)-13, Kolkata dated 16.08.2018 for AY 2006-07. 2. The main grievance of the assessee in this appeal is against the action of Ld. CIT(A) in confirming the action of the AO in disallowing a sum of Rs. 8,96,450/- u/s. 40(a)(ia) of the Income-tax Act, 1961 (hereinafter referred to as the "Act").   3. At the outset itself, the Ld. Counsel for the assessee....

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....prospective and, therefore, the disallowance should be sustained. 5. Having heard the rival submissions and gone through the facts and circumstances of the case it is noted that pursuant to the Tribunal's direction the AO after examining the veracity of the vouchers submitted by the assessee against the payments made to various persons found out that payments have been made without deducting TDS ....