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TMI Blog2015 (4) TMI 255X X X X Extracts X X X X X X X X Extracts X X X X ..... made by the end of the previous year. The AO is directed to verify the claim of the assessee and if it is in line with the view taken herein the same may be considered accordingly - Decided in favour of assessee for statistical purposes. - ITA No.509/Mum/2011 - - - Dated:- 26-2-2014 - Shri D. Manmohan And Shri N.K. Billaiya JJ For the Appellant : Shri K. Gopal Shri Jitendra Singh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ts provisions of section 40(a)(ia) of the Act and accordingly added the amount paid by the assessee as income of the assessee for the year under consideration. 4. Though number of grounds were urged before us in the grounds of appeal annexed to Form No. 36, at the time of hearing the learned counsel for the assessee submitted that the assessee having made the payment, section 40(a)(ia) cannot b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .2013. ii. ITO vs. Theekathir Press - ITA No. 2076/Mds/2012 CO No. 155/Mds/2013 dated 18.09.2013. The learned counsel for the assessee also submitted that though there are contrary decisions of the other Hon'ble High Courts, i.e. Hon'ble Calcutta High Court and Hon'ble Gujarat High Court, in the light of the decision of the Hon'ble Allabahad High Court it can be said the th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that section 40(a)(ia) is not attracted in respect of payment already made by the end of the previous year. The AO is directed to verify the claim of the assessee and if it is in line with the view taken herein the same may be considered accordingly. As regards levy of interest under section 234B and 234C of the Act, the same is consequential in nature and need not to be considered independently. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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