9911796707
TMI Blog2016 (8) TMI 319X X X X Extracts X X X X X X X X Extracts X X X X ..... ember This appeal of the assessee is directed against the order of the Commissioner of Income-tax (Appeals)-5, Chennai dated 18.01.2016 pertaining to assessment year 2007-08. 2. The main ground in this appeal is with regard to confirm the addition of Rs. 15,24,800/- by invoking the provisions of the section 40(a)(ia) of the Act in respect of payments made towards labour charges without deducting ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nsequent to the order of this Tribunal, the AO passed order u/s.143(3) r.w.s.246 of the Act on 30.12.2011 by making disallowance u/s.40(a)(ia) and disallowances of some portion of the expenditures for not producing the supporting bills/vouchers determining the total income at Rs. 19,11,545/-. 4. Aggrieved by the order of AO, once again, the assessee went on appeal before the Ld.CIT(A). On appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ia) of the Act for not deducting TDS. Aggrieved, the assessee is again in appeal before this Tribunal. 5. We have heard both the parties and perused the material on record. The AO invoked the provisions of the section 40(a)(ia) of the Act on the reason that payments towards labour charges are liable for deduction of TDS u/s.194C of the Act and the assessee made payments without deducting TDS. Bef ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt of the Gujarat High Court in the case of CIT v. Vector Shipping Services (P.) Ltd. in I. T. A. Nos. 122 of 2013 dated July 9, 2013 [2013] 357 ITR 642 (All) held that section 40(a)(ia) is not applicable when there is no outstanding balance at the end of the close of the year relevant to the assessment year in respect of these payments. However, the assessee has not brought on record, the details ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... w of this we are inclined to remit the issue to the file of AO to examine whether the impugned amount is outstanding at the end of the close of the assessment years under consideration and decide in the light of above order of the Tribunal. This ground is allowed for statistical purposes. 6. No other ground is pressed by the ld.A.R. Accordingly, other grounds are not considered for adjudication. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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