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TMI Blog2012 (9) TMI 502X X X X Extracts X X X X X X X X Extracts X X X X ..... e common issues, all the four appeals are being disposed of by this consolidated order. 2. We will first take up the appeals for A.Y. 2006-07. 3. In appeal fi led by the Revenue (i.e. 1387/Kol. /2011), grievance raised is as follows:- "On the facts and in the circumstances of the case, the ld. CIT(A)-VI II erred in law in deciding the appeal in favour of the assessee by deleting the addition u/s. 40(a)(ia) relating to transportation charges of Rs. 86,04,049/ - where tax was not deducted at the time of payments/ credit". 4. Learned representatives fairly agree that as the assessee had filed all the relevant Form 15J with the Department on 05.06.2008, and also before the CIT(A) during the appellate proceedings, the case of the assessee i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (4) For that in the facts and circumstances of the case the learned Commissioner of Income Tax (Appeals) erred in disallowing Rs. 50,000/- being accounting charges u/s.40(a) (ia). The disallowance was unjustified and be reversed. (5) The appellant craves leave to press new, additional grounds of appeal or modify, withdraw any of the above grounds at the time of hearing of the appeal. 7. As regards the above grievances, learned counsel for the assessee submits that there is no dispute about the fundamental position that as long as the payments are for reimbursements, and not expenditure, the tax deduct ion obligations do not come into play and accordingly, disallowance u/s. 40(a) (i ) cannot be made either. In support of this propositio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erred in law in deciding the appeal in favour of the assessee by deleting the addition u/s. 40(a)(ia) relating to transportation charges of Rs. 96,01,585/ - where tax was not deducted at the time of payments/ credit". 14. Learned representatives fairly agree that as the assessee had filed all the relevant Form 15J with the Department on 05.06.2008, and also before the CIT(A) during the appellate proceedings, the case of the assessee is squarely covered in his favour, by decisions of the coordinate benches in the cases of, among other, Capital Transport Corporation of India vs. ITO (ITA No. 1753/Kol. /2009). We see no reasons to take any other view of the matter than the view so taken by the coordinate bench, and hold that, in view of the f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... reversed. (5) For that in the facts and circumstances of the case the learned Commissioner of Income Tax (Appeals) erred in disallowing Rs. 50,000/ - being accounting charges u/s.40(a) (ia). The disallowance was unjustified and be reversed. (6) The appellant craves leave to press new, additional grounds of appeal or modify, withdraw any of the above grounds at the time of hearing of the appeal . 17. As regards the above grievances, learned counsel for the assessee submits that there is no dispute about the fundamental posit ion that as long as the payments are for reimbursements, and not expenditure, the tax deduct ion obligations do not come into play and accordingly, disallowance u/s. 40(a) (i) cannot be made either. In support of th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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