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TMI Blog2014 (2) TMI 1355X X X X Extracts X X X X X X X X Extracts X X X X ..... ax at source by the assessee u/s 194-C instead of section 194-J of the Act was held to be unsustainable by the Tribunal holding that the provisions of section 40(a)(ia) of the Act are applicable only when there is no deduction of tax at source and not where there is only short of deduction of tax at source. Respectfully following above we uphold the impugned order of the ld. CIT(A) deleting the di ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ness of advertising, market research and information, public relations/affairs etc. The return of income for the year under consideration was filed by it on 29-9-2008 declaring total income of ₹ 140.25 crores. During the course of assessment proceedings, it was noticed by the A.O. that while making certain payments on account of various professional services such as field agents for conducti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... source by the assessee. On appeal, the ld. CIT(A) deleted the disallowance made by the A.O. u/s 40(a)(ia) of the Act relying, inter alia, on the decision of the Tribunal in assessee s own case for A.Y. 2007-08 rendered vide its order dated 25-5-2012 passed in ITA No. 6185/Mum/2011 wherein it was held that no disallowance u/s 40(a)(ia) of the Act could be made if there is only short deduction of ta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... x at source and not where there is only short of deduction of tax at source. Respectfully following the said decision of the co-ordinate Bench of this Tribunal in assessee s own case, we uphold the impugned order of the ld. CIT(A) deleting the disallowance made by the A.O. u/s 40(a)(ia) of the Act and dismiss this appeal filed by the Revenue. 4. In the result, appeal filed by the Revenue ..... X X X X Extracts X X X X X X X X Extracts X X X X
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