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TMI Blog2017 (5) TMI 1565X X X X Extracts X X X X X X X X Extracts X X X X ..... ME TAX OFFICER, WARD 1 (3) , AJMER [2016 (3) TMI 358 - ITAT JAIPUR] AND Smt. Sonu Khandelwal vs. ITO [2016 (5) TMI 1369] we set aside and modify the orders of the authorities below and direct the Assessing Officer to restrict the addition to 30% of the total addition made on account of deduction of TDS u/s 40(a)(ia) - Appeal of assessee is partly allowed. - ITA No. 6312/Del/2016 - - - Dated:- 12- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... IT(A) dismissed the appeal of assessee because assessee has failed to deduct any TDS on this expenditure. 3. We have heard Ld. Representatives of both the parties and perused the material on record. 4. Ld. Counsel for assessee though raised several grounds of appeal, has restricted his argument to one point only that addition may be restricted to 30% of the total addition as per amendment in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pliance / non deduction of tax attracts disallowance of the entire amount . Having said so, we will be failing in our duty if we do not discuss the amendment brought in by the Finance (No.2) Act 2014 with effect from 1.4.2015 by virtue of which proviso to section 40(a)(ia) has been inserted, which provides that if any such sum taxed has been deducted in any subsequent year or has been deducted dur ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s and M/s. Nidhi Granites as to whether the said parties have deposited the tax or not and further or restrict the addition to 30% of ₹ 7,51,322/-. In our view, it will be tied of justice if the disallowance is only restricted to 30% of ₹ 7,51,322/-. Accordingly, the appeal of the assessee is partly allowed in the above said manner. 7. In the result, appeal of the assessee is partly ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r s involve was 2007-08 and 2008-09. In the present appeal the assessment year is 2012-13. Therefore facts are identical. In this view of the matter and following the above decisions of Jaipur Bench, we set aside and modify the orders of the authorities below and direct the Assessing Officer to restrict the addition to 30% of the total addition made on account of deduction of TDS u/s 40(a)(ia) of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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