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TMI Blog2018 (7) TMI 1973X X X X Extracts X X X X X X X X Extracts X X X X ..... SINGH, JUDICIAL MEMBER For the Appellant : Shri M.C. Omi Ningshen (DR) For the Respondent : Shri Arvind Sonde (Advocate) ORDER PER PAWAN SINGH, JUDICIAL MEMBER; 1. This appeal by Revenue is directed against the order of ld. Commissioner of Income-tax (Appeals)-4, Mumbai [ld. CIT(A)] dated 22.11.2016 for Assessment Year 2011-12. The Revenue has raised the following grounds of appeal: 1. "Whether on facts, in circumstances of the case and as per law, the Ld.CIT (A) has erred in directing to delete the disallowance u/s 40(a)(ia) in respect of payments made to field agents without appreciating that the aforementioned payments were made for conducting market research survey and on data analysis/tabulation, thus falling under section ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssed the following order: 5. We have heard the rival contentions and perused the orders of the authorities below and the decision of the Co-ordinate Bench in assessee's own case for Assessment Years 2008-09 and 2009-10. The Co-ordinate Bench for the Assessment Year 2009-10 in ITA No.746/M/2014 dated 19.02.2016 considered similar issue and held that provisions of Sec. 40(a)(ia) have no application when there is short deduction of tax observing as under: "We have heard the rival submissions and perused the material before us. We find that the Hon'ble Kerala High Court in the case of P V S Memorial Hospital (supra), has held that deduction of TDS under wrong provision of law will not save assessee from disallowance u/s. 40(a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Similarly, if the Tribunal has decided a point in favour of the assessee, he cannot ignore that decision and take a contrary view, because that would equally prejudice the assessee." Considering the above, we are taking the view which is in favour of the assessee. We are following the judgment of Samir Tekriwal (supra)of the Hon'ble Kolkata High Court as well as the orders of the Mumbai Tribunal delivered by it for the earlier years. Effective ground of appeal is decide against the AO." Respectfully following the said order, we uphold the order of the Ld. CIT(A) on this issue and dismiss the Revenue's appeal. 5. Considering the decision of Tribunal in assessee's own case, the grounds of appeal raised by Revenue are ..... X X X X Extracts X X X X X X X X Extracts X X X X
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