2015 (9) TMI 1696

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....udicial Member Revenue by: Shri Dinesh Singh, Sr. D.R. Assessee by: Shri Tushar P. Hemani, A.R. ORDER S. S. Godara, These cross appeals of assessee and the Revenue for assessment year 2008-09, arise from order of the CIT(A)-6, Ahmedabad dated 02-09-2011 in appeal no. CIT(A)-VI/ACIT/Cir.3/707/10-11, in proceedings under section 143(3) of the Income Tax Act, 1961; in short "the Act". ....

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.... against the Revenue.  We have heard both the parties and perused the case file. 3. We come to assessee's appeal and the Revenue's two latter grounds on the issue of proportionate disallowance u/s. 40(a)(ia) relating to VSAT and lease line payments. The assessee had deducted TDS u/s. 194J qua the same. The Assessing Officer was of the view that the same had to be deducted u/s. 194I of t....

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....d disallowance of VSAT and lease line charges in question. The assessee's arguments are accordingly accepted and that of the Revenue are rejected. Assessee's appeal ITA 2754/Ahd/2011 succeeds. 4. Now, we come to the Revenue's appeal ITA 2884/Ahd/2011 raising issue of bad debts of Rs. 2,57,76,120/- disallowed in assessment order and deleted in lower appellate proceedings. The assessee had claime....