9911796707
TMI Blog2014 (3) TMI 184X X X X Extracts X X X X X X X X Extracts X X X X ..... same - if such issue was arising in the assessment year 2005-06, the question is, why did the Revenue not raise such a question before the High Court - and can in the present case the revenue can raise such a question – the appeal of the Revenue cannot be entertained – thus, the view of the CIT (Appeals) and the Tribunal is upheld - that the payments were not expended by the assessee and that therefore would not come within the meaning of expenditure be it based on section 40(a)(ia) or section 40A(3) of the Act – Decided against Revenue. - Tax Appeal No. 366 of 2013 - - - Dated:- 4-2-2014 - Akil Kureshi And Sonia Gokani,JJ. For the Appellant : Mr. KM Parikh, Advocate For the Respondent : Mr. Manish J. Shah, Advocate O ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s deducted and payments in excess of Rs.20,000/- were made in cash. The assessee carried the matter in appeal before CIT (Appeals) who had taking into account the peculiar facts of the case deleted the additions on both the counts. The Revenue curiously carried only one question of addition under section 40(a)(ia) of the Act before the Tribunal. The Tribunal confirmed the view of the CIT (Appeals), upon which the Revenue filed Tax Appeal No.1456 of 2011 before this Court. Such appeal was dismissed with following observations: 5. The facts as emerging from the record indicate that ONGC Ltd. had found Crude Oil and Natural Gas in the areas of Ankleshwar, Hansot taluka and nearby talukas of Bharuch District. Such lands belonged to many sma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... society, who thereafter allocated the amount to respective members after deducting the administrative expenses depending on actual usage. During the year under consideration, the assesseeSociety received Rs.2,57,62,253/and the entire amount was distributed to the farmers. The Assessing Officer was of the view that the society is functioning as a subcontractor and that it ought to have deducted TDS on payments made to each of the farmers as per the provisions of section 40(a) (ia) and section 194C. According to the Assessing Officer the assessee was hiring cabs from farmers and renting them to ONGC. Since in respect of jeep rental income of Rs.2,57,36,253/no TDS was deducted the entire expenditure was not allowable under section 40(a)(ia) of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ating the material on record and carefully considering the reasons for the formation of the society was convinced that the assessee had no profit motive and the activity of the society was more of a welfare activity. The Tribunal concurred with the findings recorded by the Commissioner (Appeals) and accordingly upheld the same. 8. In the light of the above noted concurrent findings of fact recorded by the Tribunal upon appreciation of the evidence on record, this court is of the opinion that the reasoning adopted by the Tribunal is just and reasonable. Under the circumstances, it is not possible to state that there is any infirmity in the impugned order of the Tribunal so as to give to any question of law, much less, a substantial questi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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