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TMI Blog2016 (6) TMI 1326X X X X Extracts X X X X X X X X Extracts X X X X ..... st different orders of ld. CIT(Appeals) -2 Chandigarh dated 01.06.2015 for assessment year 2011-12 and 2012-13. 2. In assessment year 2011-12, assessee challenged the addition of Rs. 13,78,291/- and Rs. 3,09,872/- on account of non-deduction of TDS on interest to non banking financial company i.e. M/s Bajaj Finance and non deduction of TDS on interest to M/s Sabsons Agency P. Ltd. In assessment y ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ourt in the case of M/s Victor Shipping Service Pvt . Ltd. 357 ITR 642. 5. The ld. CIT(Appeals) noted that the issue has been decided by Hon'ble Punjab & Haryana High Court vide order dated 29.04.2015 in ITA 716 of 2009 in the case of M/s PMS Diesels in which Hon'ble High Court has held that , "Dis allowance under sec t ion 40(a) (ia) is to be made even if the amount has been paid by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t any time during the accounting year". The issue is, therefore, covered against the assessee by the decision of jurisdictional High Court. The ld. counsel for the assessee did not contribute anything on this issue and no mater ial have been produced before me to contradict the findings recorded by the ld. CIT(Appeals) . In the absence of any material on record, I am not inclined to interfere with ..... X X X X Extracts X X X X X X X X Extracts X X X X
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