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TMI Blog2014 (1) TMI 1325X X X X Extracts X X X X X X X X Extracts X X X X ..... GUJARAT HIGH COURT] - The amended provision of Section 40 (a)(ia) clearly gives the time to the assessee to deposit the TDS on or before the due date specified in subsection (1) of Section 139 of the Act - The amendment came into effect from 1.04.2010 - The disallowance was made by the AO under section 40(a)(ia) of the Act on this basis that no TDS was deducted by the assessee in respect of the payment and therefore, the same is required to be disallowed - assessee could not produce any evidence in support of his contention – thus, the order of the CIT(A) set aside and the matter remitted back for fresh adjudication – Decided in favour of Assessee. - ITA No.3352 and 3353/Ahd/2010 - - - Dated:- 2-8-2013 - G C Gupta and A K Garodia, JJ. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ial of credit of taxes paid in foreign countries) which require deliberation / interpretation of various provisions of the Act. 4. The learned CIT (A) has erred in not directing the learned assessing officer to grant interest u/s. 244A of the Act on the amount of taxes paid in foreign country. 3. In respect of ground no.3, a query was raised by the Bench at the very beginning, as to whether this issue was raised before the learned CIT(A), and whether the same has been decided by the learned CIT(A). In reply, it was submitted by the learned AR of the assessee that as per the grounds raised before the learned CIT(A), this issue was raised before him on merit as to whether the AO was justified in not granting the credit of TDS of Rs.1, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... should decide this issue by way of speaking order, after granting adequate opportunity of being heard to both the sides. The ground no.3 is allowed for statistical purpose. 5. In view of our decision in respect of Ground no.3, other grounds raised by the assessee on merit do not call for any adjudication at this stage. After deciding the technical issue raised by the assessee before us, by way of ground no.3, if it is found by the learned CIT(A) that order of the AO is valid, then he should decide the issue afresh on merit also. 6. In the result, the appeal of the assessee is allowed for statistical purpose. 7. Now we take up the appeal of the assessee for A.Y.2006-2007 in ITA No.3353/Ahd/2010. 8. The grounds raised in this appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rection that the amount of Rs.17,53,564 should be allowed as a deduction in the subsequent assessment year since tax thereon has been deducted on 31.03.2006 and paid on 7.4.2006. 9. It was submitted by the learned AR of the assessee that this issue in this year may also be restored back to the file of the learned CIT(A) for fresh decision in the light of a recent decision of the Hon ble Gujarat High Court rendered in the case of CIT Vs. Royal Builders, in Tax Appeal No.520 of 2012 dated 11.2.2013. He submitted a copy of this judgment of the Hon ble Gujarat High Court. The learned DR supported the orders of the authorities below. 10. We have considered rival submissions and perused the material on record and orders of the authorities be ..... X X X X Extracts X X X X X X X X Extracts X X X X
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