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TMI Blog2020 (6) TMI 238X X X X Extracts X X X X X X X X Extracts X X X X ..... he said amount towards management fees to the concerned distributors - also filed the additional evidence in the form of relevant e-mails received from Vodafone and submitted that the matter may be sent back to the Assessing Office for verifying the new plea raised on behalf of the assessee in the light of the said additional evidence. Alternatively he has also submitted that the concerned recipients having already declared the amount in question as their income and having paid tax thereon, the assessee, therefore, cannot be treated as in default for non-deduction of tax at source on the said amount and no disallowance under section 40(a)(ia) can be made Both these contentions raised by the ld. Counsel for the assessee for the first t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... odafone Essar South Limited, M/s. Vodafone South Limited and M/s. Paul Brothers Sons after deducting tax at source. He also found that commission was paid by the assesese to six parties aggregating to ₹ 3,92,864/- without deducting tax at source. According to the Assessing Officer, the assessee was liable to deduct tax at source from the commission so paid as per the provisions of section 194H and since there was failure on the part of the assessee to comply with the said requirement, the Assessing Officer invoked section 40(a)(ia) and made a disallowance of ₹ 3,92,864/- on account of commission. 3. The disallowance made by the Assessing Officer on account of commission under section 40(a)(ia) for non-deduction of tax at so ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as also filed the additional evidence in the form of relevant e-mails received from Vodafone and submitted that the matter may be sent back to the Assessing Office for verifying the new plea raised on behalf of the assessee in the light of the said additional evidence. Alternatively he has also submitted that the concerned recipients having already declared the amount in question as their income and having paid tax thereon, the assessee, therefore, cannot be treated as in default for non-deduction of tax at source on the said amount and no disallowance under section 40(a)(ia) can be made. In my opinion, both these contentions raised by the ld. Counsel for the assessee for the first time before the Tribunal require verification and even t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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