9911796707
TMI Blog2020 (6) TMI 504X X X X Extracts X X X X X X X X Extracts X X X X ..... ing in fabric and job work. Assessee electronically filed his return of income for AY 2014-15 on 28.11.2014 declaring total income of Rs. 8,07,670/-. The case was selected for scrutiny and thereafter the assessment was framed u/s.143(3) vide order dated 23.12.2016 and the total income was determined at Rs. 32,33,420/- by inter alia disallowing Rs. 24,25,747/- u/s. 40(a)(ia) of the Act. Aggrieved with order of the AO, assessee carried the matter before the CIT(A) who vide order dated 15.10.2018 (in appeal No. 114/Del/2019) dismissed the appeal of the assessee. 4. Aggrieved by the order of the CIT(A), the assessee is now in appeal before us and raised the following grounds :- "1. That on facts and circumstances of the case, the Ld. CIT(A) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4,25,747/- to various persons on which no TDS was deducted. In the computation of income the amount of commission on which the TDS was not deducted was not disallowed u/s. 40(a)(ia) of the Act for the reason that the Assessee was of the view that the disallowance u/s. 40(a)(ia) of the Act was attracted only where the amount of expenditure on which the TDS, was payable at the end of the financial year and not when the amount of such expenditure has already been paid during the financial year. The submission of the assessee for non applicability of provisions of s. 40(a)(ia) was not found acceptable to AO. AO was of the view that the non deduction of TDS would attract provision of u/s. 40(a)(ia) of the Act. He accordingly made disallowance of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 019 8. She submitted that in the case of R.H. International (supra) the Delhi Benches of the tribunal have held that the disallowance u/s 40(a)(ia) should be restricted to 30% only as against 100% because the amended provision made to section 40(a)(ia) by Finance (No 2) Act is curative in nature and should be applied retrospectively. She therefore submitted that in view of her aforesaid submissions the disallowance be restricted to 30% of the commission. 9. The Ld. DR on the other hand supported the orders of the lower authorities. 10. We have heard the rival submissions and perused the material available on record. The issue in the present appeal is with respect to disallowance to section 40(a)(ia) of the Act. The perusal of the detail ..... X X X X Extracts X X X X X X X X Extracts X X X X
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