2017 (1) TMI 1871

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.... B. M. Monga and Rohit Kaura, Advocates For the Respondent : Yogesh Putney, Advocate JUDGMENT Ajay Kumar Mittal, J. CM No. 16015-CII of 2012 1. This is an application under section 260A(7) of the Income-tax Act, 1961 read with Order 41 rule 27 of the Code of Civil Procedure, 1908, for production of documents (annexures A-11 and A-12) by way of additional evidence in the present appe....

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....al filed under section 260A of the Income-tax Act, 1961 (in short "the Act"), assailed the order dated 31st August, 2010, passed by the Income-tax Appellate Tribunal, New Delhi, Bench "C" (hereinafter referred to as "the Tribunal"), in I. T. A. No. 4854/Del/2009, for the assessment year 2006-07, claiming the following substantial questions of law : "(i) Whether the Tribunal misdirected it....

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....ot deducted could be made warranting an addition under section 40(a)(ia) of the Income-tax Act, 1961 ? (iv) Whether the impugned order passed by the Tribunal is per verse, mis-reading of the certificate issued under section 197(1) of the Income-tax Act, 1961 and a result of non-application of mind ?" 3. Vide CM No. 2162-CII of 2015, the assessee-appellant had claimed the reframed subst....

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....certificate dated September 26, 2005 issued by the Assessing Officer of the deductee under section 197 of the Income-tax Act, 1961 which operated retrospectively with effect from December 3, 2004 to March 31, 2006, while upholding the disallowance under section 40(a)(ia) towards expenses claimed by the appellant and income shown by the deductee having been subjected to payment of Income-tax thereo....