2018 (5) TMI 2145 - HC - Income Tax

Disallowance u/s 40(a)(ia) - AO made addition on the ground that the TDS has not been deducted was upset by the CIT(A) who noticed that the payee DTC had reflected the amount as its tax liability in its returns. HELD THAT - This issue is covered by a judgment of this Court in Commissioner of Income Tax vs. Rajinder Kumar 2013 (7) TMI 454 - DELHI HIGH COURT and also the Commissioner of Income Tax vs. Ansal Land Mark Township Pvt. Ltd. 2015 (9) TMI 79 - DELHI HIGH COURT No question of law arise.

Summary

The High Court of Delhi condoned a 93-day delay in re-filing an appeal. The appeal (ITA 612/2018) by the Revenue was dismissed as the ITAT upheld the CIT(A)'s decision regarding disallowance under Section 40A(IA). The CIT(A) noted that the payee, Delhi Transport Corporation, had reflected the amount as its tax liability. The Court found no question of law to arise based on previous judgments.