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TMI Blog2015 (10) TMI 1415X X X X Extracts X X X X X X X X Extracts X X X X ..... Shri. A.V.Sreekanth, IRS, JCIT. ORDER Chandra Poojari (Accountant Member).- This appeal by the assessee are directed against the order of the Commissioner of Income-tax (Appeals), Salem, dated January 29, 2015 for the assessment year 2009-10. 2. The first ground for consideration is with regard to the addition made under section 40(a)(ia) of the Income-tax Act, 1961. 2.1. The brief facts of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d sub-contractors for executing the above works. They were executing the work as per the requirement of tender under full control and supervision of the assessee. The Assessing Officer has disallowed an amount of Rs. 23,18,855 on the ground that no TDS was made by the assessee as required under section 194C of the Act. On appeal, the Commissioner of Income-tax (Appeals) confirmed the order of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... previous year relevant to the assessment year either in the name of the party or outstanding expenses. Hence, in the interest of justice, we are remitting the issue back to the file of the Assessing Officer with direction to verify the claim of the assessee and the assessee shall place necessary evidence in support of his claim. 4. Further, we make it clear that if the impugned amount is not outs ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... perused the material on record. In our opinion, ad hoc disallowance made by the Assessing Officer at 20 per cent. on the ground that supporting vouchers are self-made vouchers is on higher side. In our opinion, it is appropriate to disallow only 10 per cent. of weaving charges supported by self-made vouchers. This ground is partly allowed. 7. In the result, the appeal of the assessee in I. T. A. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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