2018 (6) TMI 1798

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....ORDER PER R.S. SYAL, VP: These two appeals by the assessee relate to the A.Ys. 2011-12 and 2012-13. Since common issues have been raised in these appeals, I am, ergo, proceeding to dispose them off by this consolidated order for the sake of convenience. Assessment Year-2011-12 2. The first issue raised in this appeal is against the confirmation of disallowance of Rs. 6,36,920/- made by....

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.... Revenue is that the assessee made a payment of Rent to BPCL and did not deduct tax at source which attracted disallowance under section 40(a)(ia). Second proviso to section 40(a)(ia) provides that where an assessee fails to deduct the whole or any part of the tax in accordance with the provisions of Chapter XVII-B on any such sum but is not deemed to be an assessee in default under the first prov....

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..... Ansal Landmark Township Private Limited (2015) 279 CTR 384 (Del) has held that second proviso to section 40(a)(ia) is declaratory and curative in nature and has retrospective effect from 1.4.2005. On a conjoint reading of second proviso to section 40(a)(ia) and first proviso to section 201(1), it becomes graphically clear that if the payee has furnished his return of income under section 139 and....

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....ground which survives in this appeal is against confirmation of disallowance of Rs. 3,11,500/-. The factual matrix of this ground is that the assessee paid cash handling expenses of Rs. 3,11,500/- to certain persons. The Assessing Officer disallowed the same by holding that no evidence of incurring such expenses was furnished. The learned CIT(A) echoed the disallowance. 6. After considering the....