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TMI Blog2014 (9) TMI 1000X X X X Extracts X X X X X X X X Extracts X X X X ..... ping & Transports [2012 (4) TMI 290 - ITAT VISAKHAPATNAM]. From the clarification issued by the Hon'ble High Court, it is clear that until and unless the decision of Marilyn Shipping & Transport(supra)is reversed by the Court,it is binding on all the benches of the Tribunal. We find that Hon'ble Court has held that judicial discipline mandates that the decision of the special bench has to be followed by other benches. As on today,the stay order granted by the Hon’ble Court has been vacated and the order of the special bench is binding on other benches of the Tribunal.Therefore, respectfully following the same,we hold that the FAA was justified in following the order of Marilyn Shipping & Transport (supra). - Decided in favour of assessee - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... etails about the TDS. As per the AO the assessee did not file any details in this regard. Referring to the provisions of section 40(a)(ia) of the Act, he held that the assessee had defaulted in not deducting TDS as per the provisions of section 194C and 194J of the Act, that as per the provisions of section 40(a)(ia) of the Act the amount on which tax was deductible was not deducted or not paid within the time allowed, could not be allowed. As a result, he disallowed entire amount of ₹ 1.30 Crores and added it to the assessee's total income. 3. Aggrieved by the order of the AO, the assessee filed an appeal before the First Appellate Authority (FAA).During the course of appellate proceedings before her, the assessee filed a co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ovisions of section 194C were attracted for an amount of ₹ 1,18,602/- . Finally, he sustained disallowance of ₹ 1.81 Lakhs only and deleted the balance addition. 4. Before us, Departmental Representative(DR) stated that order of the Special Bench delivered in the case of Merilyn Shipping Transports(supra)has been kept in abeyance of the Hon'ble Andhra Pradesh High Court, that the Hon'ble Gujarat High Court had taken a different view. Authorised Representative(AR) supported the order of the FAA. We have heard the rival submissions and perused the material before us. We find that expenses related to professional fees, advertisement and management were debited in P L Account, that same were paid. Therefore, in our view ..... X X X X Extracts X X X X X X X X Extracts X X X X
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