2014 (2) TMI 120

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..... 2013 - - - Dated:- 10-6-2013 - M.R. SHAH And SONIA GOKANI, JJ. For the Appellant : MR.VARUN K.PATEL PER : M.R. SHAH Leave to amend. 2. Shri Varun K. Patel learned advocate appearing for the appellant has submitted that now so far as proposed Question [a] is concerned, it is squarely covered by the decision of the Division Bench of this Court dated 2.5.2013 in Tax Appeal No.905 of 20 .....

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..... of Rs.39,72,262/- under section 40(a)(ia) of the Income Tax Act back to the Assessing officer after holding to the effect that provisions of section 40(a)(ia) of the Income Tax Act cannot be invoked to disallow the expenditure which has been actually paid during previous year without deduction of TDS? (b) Whether in the facts and circumstances of the case, the learned ITAT has erred in law .....

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