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TMI Blog2017 (8) TMI 1322X X X X Extracts X X X X X X X X Extracts X X X X ..... d judgement referred to the decision of the Delhi High Court in case of Commissioner of Income-Tax vs. Ansal Land Mark Township (P) Ltd vs. reported in [ 2015 (9) TMI 79 - DELHI HIGH COURT] and held that if the payee has paid the tax, disallowance under section 40(a)(ia) would not be applicable. For verification of full details in this regard the Tribunal placed the matter back before the Assessin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (PER : HONOURABLE MR.JUSTICE AKIL KURESHI) 1. Revenue is in appeal against the judgement of the Income Tax Appellate Tribunal dated 23.12.2016 raising the following question for our consideration: Whether the Appellate Tribunal was right in law and facts in setting aside the issue of disallowance u/s 40(a)(ia) of ₹ 59,70,900/- to the file of the Assessing Officer for fresh adjudica ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e the Assessing Officer. 3. We notice that Delhi High Court in the said judgement had referred to the newly inserted proviso to section 40(a)(ia) and considered in light of the proviso to sub-section (1) of section 201 of the Act with effect from 01.07.2012. It was noticed that such provisos were added to obviate the difficulties of an assessee who, though may not have deducted tax at source wh ..... X X X X Extracts X X X X X X X X Extracts X X X X
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