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TMI Blog2012 (4) TMI 655X X X X Extracts X X X X X X X X Extracts X X X X ..... he head of telephone, petrol expenses etc., and therefore Assessing Officer was not justified in making ad hoc disallowance at the rate of 20% of total expenses incurred by the assessee. The disallowance appears to be on higher side, therefore we restrict this addition to 10% of the total expenses and AO is directed to recalculate the disallowance accordingly. This ground of assessee is partly allowed. - ITA No. 638/Ahd/2009 - - - Dated:- 27-4-2012 - Shri D.K. Tyagi, Hon ble Judicial Member and Shri A.K. Garodia, Hon ble Accountant Member For the Appellant: Shri M.K. Patel, AR For the Respondent: Shri B.L. Yadav, SR-DR O R D E R PER D.K. Tyagi, Judicial Member:- This appeal by the assessee is arising ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntion before the Ld. CIT(A) was that the amounts were not payable but actually paid and in view of this, the provisions of Section 40(a)(ia) of the Act were not applicable as these were applicable in respect of TDS defaulter, if amounts were payable. However, Ld. CIT(A) did not accept the contention of the assessee and action of the Assessing Officer was confirmed by dismissing the appeal of assessee. 5. Further, aggrieved now the assessee is in appeal before us. 6. At the time of hearing Ld. Authorized Representative submitted that there is no dispute that assessee made labour payment of ₹ 1,80,136/- and payment of interest of ₹ 2,50,545/- and no tax was deducted at source from these payments. He further submitte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... /- Paid to Dhaval Soni, ₹ 47,666/- Paid to Niraj Soni, ₹ 98,856/- Paid to Bhaviniben Soni ₹ 67,837/- Paid to Bhanumatiben Soni ₹ 40,200/- Paid to Narendra Soni ₹ 47,007/- Paid dto Shri Bhogilal Soni Rs.2,50,545/- Total interest payment We further find that in recent judgment of the Special Bench in the case of M/s. Merilyn Shipping Transports (supra) it has been held as under:- The provisions of section 40(a)(ia) of the Act are applicable only to the amounts of expenditure which are payable as on the date31st March of every year and it cannot be invoked to disallow which had been actually paid during the previous year, without deduction of TDS. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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