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TMI Blog2013 (6) TMI 127X X X X Extracts X X X X X X X X Extracts X X X X ..... EPL has deducted and paid TDS on behalf of the assessee without violating the condition of section 40(a)(ia). Since in this case the assessee has proved that amount of Rs.1,20,84,768/- was paid on behalf of the assessee by its agent no infirmity in the order of the CIT( A) in allowing Rs.1,12,84,318/- out of total disallowance of Rs.1,20,84,768/- made by AO. Tribunal has recorded that the asses ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... section 40(a)(ia) of the I.T. Act. The reasoning advanced by the Assessing Officer is as follows: The assessee s Authorised Representative stated during the proceedings dated 03.12.2007 that M/s. Malhotra Global Eximp Pvt. Ltd. is a group concern and is getting the advertisements done from J.J. Communications on behalf of the assessee company. The argument that Malhotra Eximp Pvt. Ltd. is a g ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... wed in terms of normal business transactions with a profit motive. Aggrieved by the order, the assessee appealed before the CIT (Appeals). The CIT (Appeals) reversed the order of the Assessing Officer. Ultimately, the matter reached before the Tribunal at the instance of the revenue. The Tribunal opined as follows: Therefore, these expenses cannot be disallowed to the assessee if MGEPL has d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ior Advocate, very fairly did not contest the prayer for condonation of delay. Therefore, the matter was taken up for hearing. We already have indicated above the reasoning as to why the views expressed by the Assessing Officer were turned down both by the Appellate Authority as also the Tribunal. We may only add that there was sufficient evidence to show and as a matter of fact the Tribunal has ..... X X X X Extracts X X X X X X X X Extracts X X X X
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