2017 (8) TMI 1661

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.....Sailendra Mamidi,PCIT,DR Respondent by : Mr.N.Devanathan, Advocate O R D E R PER N.R.S. GANESAN, JUDICIAL MEMBER: This appeal of the Revenue is directed against the order of the Commissioner of Income-tax (Appeals)-14,Chennai dated 24.03.2017 pertaining to assessment year 2012-13. 2. The first issue arises for consideration is addition made by the Assessing Officer towards purchase....

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....f assessee by placing reliance on the Order of Tribunal for the earlier assessment years 2004-05 to 2009-10 vide order dated 31.10.2013. Therefore, this Tribunal do not find any reason to interfere with the order of Ld.CIT(A). Accordingly, the order of Ld.CIT(A) is confirmed in the departmental appeal. 4. The Second issue arises for consideration is deferred revenue expenditure. 5. We have c....

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....sallowance made by the ld. Assessing Officer u/s.40(a)(ia) of the Act. 7. The ld.D.R submitted that the Ld.CIT(A) directed the Assessing Officer to allow the claim of assessee in the year in which the tax was deducted. However, the ld. Counsel for the assessee submitted that recipient of the amount has already paid the tax, therefore, it is to be allowed during this year. The fact remains is th....