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TMI Blog2014 (5) TMI 894X X X X Extracts X X X X X X X X Extracts X X X X ..... IGH COURT] it has been held that the majority views expressed in the case of Merilyn Shipping and Transport were not acceptable - the second proviso to Section 40(a)(ia) is certainly intended to lessen the rigour of Section 40(a)(ia) in a case where the assessee is not deemed to be an assessee in default - There is no factual background on the basis of which it can be said that it was ever the con ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... no interference is called for in the order of the CIT(A). The CIT(A) deleted the disallowance by following the decision of the Special Bench of the ITAT, Vishakhapatanam Bench in the case of Merilyn Shipping and Transport (supra), which is binding on us also. We, therefore, dismiss the ground taken by the Revenue." Aggrieved by the order, the revenue has come up in appeal contending that the judg ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ut deducting any tax at source. The assessing officer disallowed the aforesaid payment under Section 40(a)(ia) and added back the same to the income of the assessee. The CIT (A) reversed the order of the assessing officer relying on the judgment of the Special Bench of the Income Tax Appellate Tribunal in the case of Merilyn Shipping and Transport without any discussion as to how did the judgment ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f law and fact cannot be raised for the first time before us. Mr. Bagchi's second submission was that the Supreme Court in the case of Allied Motors (P) Ltd. vs. CIT, reported in 224 ITR 677, held that when any provision in a statute is introduced by way of a curative measure, the provision should be held to have a retrospective effect. He submitted that the same view was reiterated by the Apex C ..... X X X X Extracts X X X X X X X X Extracts X X X X
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