9911796707
TMI Blog2011 (6) TMI 940X X X X Extracts X X X X X X X X Extracts X X X X ..... iled by the Revenue against the order dated 26.08.2009 of the CIT(A)-XX, Kolkata pertaining to A. Yr. 2006-07. 2. The only issue raised by the Revenue is that the deletion of disallowance made by the ld. A.O. u/s 40(a)(ia) of the IT Act. 3. The brief facts of the case are that the AO while doing the scrutiny assessment noticed that during the assessment proceedings the expenditure of ₹ 76, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s of section 194C(1) are clearly not applicable to the appellant during the relevant year. Further, the payment was made to M/s. Ceco Electronics Pvt Ltd. not as sub-contractor. The AO has also not made out any case that the payment was made to a sub-contractor. There is no dispute that M/s Ceco Electronic Pvt Ltd is contractor and that the payment was made by the appellant as an individual to a c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Electronic Pvt. Ltd. contended that the action of the ld. CIT(A) may be upheld. 5. Having heard the rival submissions and perused the materials available on record, keeping in view of the fact that the assessee is an individual and in so far as the provisions of section 194C(1) is concerned the amendment made by the Finance Act, 2007 w.e.f. 01.06.2007 states that section 194C(1) is applicable to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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