2024 (2) TMI 410 - SCH - Income Tax

Disallowance u/s 40(a) (ia) - AO decision to add back the amount, on the ground that the TDS has not been deducted - Addition was upset by the CIT(A) who noticed that the payee i.e. the Delhi Transport Corporation had reflected the amount as its tax liability in its returns - As decided by HC 2018 (5) TMI 2145 - DELHI HIGH COURT issue decided in assessee favour as covered by a judgment of Ansal Land Mark Township (P) Ltd. - 2015 (9) TMI 79 - DELHI HIGH COURT and Rajinder Kumar - 2013 (7) TMI 454 - DELHI HIGH COURT HELD THAT - As heard learned senior counsel for the appellant and learned counsel for the respondent. The Civil Appeal is dismissed.

Summary

Title: Supreme Court Judgment - Civil Appeal Dismissed

Judges: HON'BLE MRS. JUSTICE B.V. NAGARATHNA And HON'BLE MR. JUSTICE AUGUSTINE GEORGE MASIH

Representation: Appellant represented by Mr. K M Natraj, A.S.G. and others. Respondent represented by Ms. Kavita Jha and others.

Decision: The Civil Appeal is dismissed. Pending application(s) shall stand disposed of.