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TMI Blog2018 (12) TMI 600X X X X Extracts X X X X X X X X Extracts X X X X ..... 8 (10) TMI 1434 - ITAT PUNE] Explanation 5 has been inserted to section 9(1)(vi) by the Finance Act, 2012 with retrospective effect on 01-06-1976 and since the payment had already been made before the insertion of the provision, no deduction of tax at source could have been made. The Tribunal further observed that there was no amendment in the DTAA between the two countries analogous to the Explan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ORDER PER R.S.SYAL, VP : This appeal by the assessee arises out of the order passed by the CIT(A)-1, Pune on 06-10-2016 in relation to the assessment year 2012-13. 2. The only issue raised in this appeal is against the confirmation of disallowance of ₹ 46,28,457/- made by the Assessing Officer (AO) u/s. 40(a)(i) of the Income-tax Act, 1961 (hereinafter also called ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the provisions of section 40(a)(i) of the Act and made disallowance. No relief was allowed in the first appeal. 4. I have heard both the sides and gone through the relevant material on record. It is observed that similar disallowance was made by the authorities below in relation to the two preceding assessment years, namely, 2010-11 and 2011-12. Vide its order dated 24-10-2018, the Tribunal in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nces prevailing in the instant year are mutatis mutandis similar to those of preceding years. Respectfully following the precedent, I overturn the impugned order on this score and order for the deletion of addition of ₹ 46,28,457/- made and confirmed by the authorities below. 5. In the result, the appeal is allowed. Order pronounced in the Open Court on 05th December, 2018. - - T ..... X X X X Extracts X X X X X X X X Extracts X X X X
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