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TMI Blog2013 (12) TMI 663X X X X Extracts X X X X X X X X Extracts X X X X ..... to the owners of the buses. Disallowance made u/s 40A(3) – Held that:- None of the single payment is made in contravention of section 40A(3) - All such payments are less than Rs. 20,000 – Decided against Revenue. - ITA No. 78/JU/2010 - - - Dated:- 7-2-2013 - Shri Hari Om Maratha And Shri N. K. Saini,JJ. For the Appellant : Shri G. R. Kokani For the Respondent : Shri Amit Kothari ORDER Per Hari Om Maratha, J.M. This appeal of the revenue for assessment year 2006-07 is directed against the order of CIT(A) dated 13.11.2009. 2. Following two grounds have been raised in this appeal:- On the facts and in the present circumstances of the case, the learned CIT(A) has erred in - 1. deleting the disallowance of Rs. 43,24, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ame analogy, the Assessing Officer wanted the assessee to deduct tax on payments made to bus owners from whom buses were hired. The assessee explained that there is a basic difference between the contracts executed by the assessee because the buses taken on rent whereas from the parties mentioned above, the assessee has been receiving hire charges on the basis of per kilometre. The assessee also substantiated his claim with the help of cop y of contract. According to assessee, hire charges included all the expenses relating to execution of contract i.e. diesel expenses and salary expenses and all other similar t ype of expenses. The assessee further explained that the buses taken on rent have to pay a fix monthl y rent, no matter if the bus ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on hire by the assessee, hence, he deleted the entire disallowance. The revenue is aggrieved and has raised ground No.1 in this regard. 6. After hearing both the sides in the light of the obtaining facts of th e case, we have found that the learned CIT(A) has taken a correct decision. The Assessing Officer has not brought an ything on record suggesting an y contract between the assessee and the owners of the buses. All the owners of the buses from whom the assessee has hired them on monthl y rent have confirmed the version of the assessee through confirmations / affidavits. They have confirmed that their buses have been given on monthl y rent to the assessee. The Assessing Officer has not examined an y of them and none of them have ever s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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