2025 (12) TMI 349

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....h are extracted below:- "3. That on the facts and in the circumstances of the case the action of the ld. CIT (A) to confirm the addition made by the AO of Rs. 2,59,40,940/- on account of non- deduction of TDS u/s 40(a)(ia) of the act, being 30% of Rs. 8,64,69,802/- is contrary to the material evidences on record and the addition is arbitrary excessive and illegal. 5. That on the facts and in the circumstances of the case the action of the Ld. CIT(A) to confirm addition of Rs. 1,62,66,583/- being 30% of the addition of Rs. 5,42,21,943/- on account of incentives paid as not allowable u/s 40(a)(ia) for non-deduction of tax u/s 194H is contrary to the material evidences on record and the addition is arbitrary excessive and ill....

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.... therefrom and accordingly, the ld. AO disallowed 30% of the amount of Rs. 5,42,21,943/-, which comes to Rs. 1,62,66,583/-. Similarly, in respect of third item the ld. AO noted that the assessee has incurred sales promotion of Rs. 3,41,08,137/- in respect of which the complete details of addresses, names, employees names, email, TDS deducted were not furnished and accordingly, the ld. AO disallowed 30% of the same, which comes to Rs. 1,02,32,441/-. 2.3. In the appellate proceedings, the ld. CIT (A) confirmed the order of the ld. AO by noting that the assessee has not furnished the details as called for by the ld. AO during the course of assessment proceedings in respect of expenditure of Rs. 8,64,69,802/-, incurred during the year on pay....

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....f TAR, the tax auditor reported the tax deducted and collected at source and details of deposit thereof by the assessee during the year. We note that there is no adverse comment by the tax auditor in the tax auditor that the assessee has not deducted the tax at source on the expenditure incurred during the year which was charged to the profit and loss account. The ld. AO has observed from the expenses charged in the profit and loss account that the complete details were not filed and therefore, presumed the TDS to be applicable u/s 194J of the Act and computed the disallowance which was confirmed by the ld. CIT (A) for the same reason. In our opinion, the disallowance can be made for the reason that no tax has been deducted by the ld. AO in....