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TMI Blog2015 (12) TMI 1520X X X X Extracts X X X X X X X X Extracts X X X X ..... as on 31st of March 2006. - I.T.A. No. 465/Nag/2014, C.O. No. 01/Nag/2015 - - - Dated:- 31-12-2015 - SHRI MUKUL K. SHRAWAT, JUDICIAL MEMBER AND SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER. Appellant by : Shri D. Ravi Kumar. Respondent by : Shri R.B. Bhusari. ORDER Per Mukul K. Shrawat, J.M. Revenue Department has filed the appeal and the assessee is in cross objection arising from the order of learned CIT(Appeals)-II, Nagpur dated 22- 08-2014. The grounds of the Revenue are as under : 1. On the facts and in the circumstances of the case and in law the Ld. CIT(A) was not justified in allowing appeal on the basis of a non speaking order of Hon'ble Supreme Court rejecting SLP in the case of Victor Shipping Serv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 43(3) vide order dated 30th of December, 2008 wherein the following additions have been made: i) Disallowance transportation payment u/s 40(a)(ia) ₹ 56,86,316/- ii) Disallowance Labour payments u/s 40(a)(ia) ₹ 54,58,831/- Total ₹ 1,11,45,147/- An appeal was preferred before the learned CIT(Appeals) who has granted relief and deleted the disallowance of ₹ 54,58,831/-, however, confirmed the disallowance of ₹ 56,86,316/-. Being aggrieved by the part relief, further an appeal was filed before the Tribunal, Nagpur Bench who had set aside the matter to the AO. In compliance of the direction again the impugned assessment was finalised. However, the disallowance was made u/s 40(a)(ia) at ₹ 54,58,831/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mount. 3. After hearing the submissions of both the sides, we have noted that the issue is now covered by several decisions, namely, Merilyn Shipping and Transports 16 ITR (Trib) 1, M/s Victor Shipping Services (P) Ltd. etc. 4. Learned CIT(Appeals) has reproduced the finding of the Hon ble Allahabad High Court in the case of CIT vs. Victor Shipping Services (P) Ltd. as under : 6.1 It also relevant to reproduce the findings given by the Allahabad High Court in favour of the ITO in the case of CIT vs. Vector Shipping Services (P) Ltd wherein it was held as under: 9. We do not find that the revenue can take any benefit from the observations made by the Special Bench of the Tribunal in the case of Merilyn Shipping and Transport Ltd. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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