2010 (11) TMI 1131

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....I, J.M: This is revenue's appeal against the order of CIT(A)-XVII, New Delhi dated 15-6-2010 relating to A.Y. 2007-08. Following grounds are raised: "1. That on the facts and circumstances of the case and in law the Ld. CIT(A) erred in deleting the addition of Rs. 6,00,000/- made by the Assessing Officer on account of non-deduction of TDS u/s 40a(i)(ia) of the I.T. Act, 1961. ....

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....of Rs. 6,00,000/- was paid to M/s Panjwani Architects in this year and accordingly capitalized in work-in-progress A/c. Since there was no receipt, no P&L A/c was prepared and accordingly no expenditure was claimed including the amount in question. The TDS has been deducted on 30-11-2009, copy of the challan is on record. The CIT(A) has rightly deleted the addition by following observations: ....