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TMI Blog2016 (2) TMI 1147X X X X Extracts X X X X X X X X Extracts X X X X ..... expenses are not liable to be disallowed u/s.40(a)(ia)on account of short deduction of tax. We are following the judgment of Samir Tekriwal (2000 (2) TMI 40 - BOMBAY High Court)- Decided in favour of assessee. - ITA No.746/Mum/2014 - - - Dated:- 19-2-2016 - Sh. Rajendra,Accountant Member And Ram Lal Negi,Judicial Member For The Assessee : Shri Arvind Sonde-AR For The Revenue : Shri R ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ld that the services availed by the assessee were in the nature of technical services, that tax should have been deducted u/s. 194J of the Act. Vide his order sheet entry dated,26.2.13, he asked the assessee to show cause as to why the disallowance should not be made for short deduction of tax. After considering the submission of the assessee, the AO held that the services availed by the assessee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... epresentative(DR)argued that failure to deduct tax as per the provisions of section 194 J would result in disallowance of section 40(a)(ia)of the Act. He relied upon the case of P V S Memorial Hospital, delivered by the Hon ble Kerala High Court(60taxmannom.69). The Authorised Representative(AR)contended that the Tribunal had dismissed the appeals filed by the AO for the earlier three AY.. He reli ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... with the binding precedence of the High Court judgments. Here, we would also like to reproduce the a portion of the judgment delivered by the Hon ble Bombay High Court in the case of Siemens India Ltd.(156ITR11) and same reads as under : So far as the legal position is concerned, the ITO would be bound by a decision of the Supreme Court as also by a decision of the High Court of the State wit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ve, we are taking the view which is in favour of the assessee. We are following the judgment of Samir Tekriwal (supra)of the Hon ble Kolkata High Court as well as the orders of the Mumbai Tribunal delivered by it for the earlier years. Effective ground of appeal is decide against the AO. CO.128/M/15 6. While deciding the appeal of the AO, we have decided the issue in favour of the ass ..... X X X X Extracts X X X X X X X X Extracts X X X X
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