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TMI Blog2011 (11) TMI 759X X X X Extracts X X X X X X X X Extracts X X X X ..... ses are less than ₹ 10 in each case and in some cases less than ₹ 1/-. Therefore, plea of the assessee that the shortfall was only because of some clerical error or rounding off error has to be accepted as reasonable. No case for making any disallowance. Accordingly we see no infirmity in the order of CIT(A) in deleting the addition and the same is, therefore, upheld. - ITA No. 5793/Mum/2010 - - - Dated:- 16-11-2011 - SHRI D. MANMOHAN, (VICE PRESIDENT [MZ]) AND SHRI RAJENDRA SINGH,(ACCOUNTANT MEMBER) Appellant by : Shri S.C. Tiwari and Ms. Natasha Mangat Respondent by : Shri P.K.B. Menon O R D E R Per RAJENDRA SINGH (AM). This appeal by the revenue is directed against the order dated 9.1.2009 of CIT(A) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3,024 321 Legal Professional charges 2,000 100 41 59 TOTAL 3,43,60,938 3,08,729 2,65,322 43,408 Since the tax had not been fully deducted in respect of lorry hire charges paid by the assessee, the AO disallowed the corresponding lorry hire charges amount of ₹ 47,97,510/- under section 40(a)(ia) of the Act. 2.1 The assessee disputed the decision of the AO and submitted before CIT(A) that the assessee was having more than 65 branches spread all over the country and therefore voluminous hire charges challans were required to be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... refully. The dispute is regarding disallowance of lorry hire charges under section 40(a)(ia) on account of short deduction of tax at source. Under the said provisions any amount payable to a contractor or sub-contractor, being a resident, for carrying out any work, interest, commission, brokerage, rent royalty etc. in respect of which tax was deductible at source but such tax had not been deducted or after deduction had not been paid to central Govt., will not be allowable as deduction. The Mumbai Bench of the Tribunal in case of M/s. Chandabhoy and Jassobhoy in ITA No.20/Mum/10 (supra), and the Kolkatta Bench of the Tribunal in the case of M/s. S.K. Tekriwal in ITA No.1135/Kol/2010 (supra), have held that provisions of section 40(a)(ia) wo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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