2022 (11) TMI 1526

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....venue Department For the Respondent : None ORDER 1. The Revenue in an appeal is against an order dated 13th June, 2013 passed by the Income Tax Appellate Tribunal, Cuttack Bench, Cuttack (ITAT) in ITA No.328/CTK/2013 for the Assessment Year (AY)-2007-08. 2. The aforementioned order of the ITAT was in an appeal filed by the Respondent-Assessee against an order of the Commissioner of Inc....

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.... deduction since the Assessee had not deducted tax under Section 195(1) of the Act. 4. In the impugned order, the ITAT has noted that the AO had in fact allowed the aforementioned sum, which was paid towards import of raw materials utilized in the turnover of the Assessee and "was therefore in accordance with the scheme of the business of the Assessee". The ITAT was of the view that the directi....

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.... the CIT was quashed only to that extent. 6. This Court has heard the submissions of Mr. T. K. Satapathy, learned Senior Standing Counsel for the Revenue Department and has carefully perused the orders of the CIT as well as the ITAT. 7. The conclusion reached by the ITAT that the CIT could not have unilaterally directed the AO to add back the aforementioned sum by holding that it was disallo....