2023 (2) TMI 23

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....EMBER Present appeal has been filed by the Revenue against order passed by the ld.Commissioner of Income Tax (Appeals)-2, Ahmedabad [hereinafter referred to as "the ld.CIT(A)"] dated 28.6.2019passed under section 250(6)of the Income Tax Act, 1961 [hereinafter referred to as "the Act" for short]for the Asst.Year 2013- 14. 2. The appeal of the Revenue was earlier dismissed by the Tribunal vide or....

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....led. 4. Sole ground raised by the Revenue is as under: "1. The ld.CIT(A) has erred in law and on facts in deleting the disallowance of Rs.1,97,194/- u/s.40(a)(ia) of the Act made by the AO." 5. As is evident, the sole issue for adjudication relates to the disallowance made under section 40(a)(ia) of the Act of Rs.1,97,194/- on account of non-deduction of tax at source. The ld.CIT(A) dealt wit....

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....] and proviso to section 201, no disallowance can be made u/s. 40(a)(ia). I agree with the submission made by the appellant, that appellant's case is covered by decision of Honourable Supreme Court in the case of Coca-Cola Beverages Pvt. Ltd..[163 Taxman 355] and decision of Honourable Delhi High Court in the case of CIT Vs. Ansal Landmark Township Limited [61 taxman.com 45], The Honourable Ah....

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....en paid by the payee (India Infoline Investment Services Ltd. in the present case) on the impugned payment. The ld.CIT(A) thereafter noted that Hon'ble Delhi High Court in the case of CIT Vs. Ansal Landmark Township Ltd., 61 taxmann.com 45 has held that in such circumstances, where taxes are shown to have been paid by the payee, no disallowance under section 40(a)(ia) of the Act was called for in ....