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TMI Blog2020 (9) TMI 1151X X X X Extracts X X X X X X X X Extracts X X X X ..... Jain For the Department : Shri V. Vinod Kumar ORDER PER C.N. PRASAD (JM) 1. These two appeals are filed by the assessee against different orders of the Learned Commissioner of Income Tax (Appeals)-14, Mumbai [hereinafter in short Ld.CIT(A) ] dated 23.08.2018 and 21.08.2018 in sustaining the disallowance made u/s.40(a)(ia) of the Act for the A.Y.2012-13 and A.Y. 2013-14. 2. Assessee has raised following common grounds except for figures which are as under: - Disallowance under section 40(a)(ia) of the Act of short deduction of tax at source 1. On the facts, and in the circumstances of the case, and in law, the learned CIT(A) erred in disallowing an amounting of INR 7,861,627/- under section 40(a)(ia) of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d (RS.) Total Tax Due (RS.) Short Tax Deducted (RS.) Narsimhan Parthsarathy 30,26,558 4,29,286 7,82,768 3,53,482 Keshav Kaushik 12,17,707 11,750 2,23,830 2,12,080 P T Sanin 13,07,221 13,500 2,51,491 2,37,991 Narendra Rapeti 10,26,474 55,000 1,64,740 1,09,740 Ravi Warudkar 7,66,651 45,250 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the case of ACIT v. M/s. TV 18 Home shopping Network Ltd., in ITA.Nos. 4725 4726/Mum/2018 dated 19.02.2020 the Coordinate Bench of the Tribunal held as under: - 2. Briefly stated the facts are that during these two assessment years the assessee incurred expenses towards channel placement fees on which assessee deducted TDS @2% as per provisions of section 194C of the Act. However, the Assessing Officer was of the view that these expenses were in the nature of Royalty and TDS is liable to be deducted @10% u/s. 194J of the Act. The assessee was required to explain as to why the provisions of section 194J are not applicable. The assessee has submitted a detailed reply as to non-applicability of why the provisions of section u/s.194J o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... - 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)(ia)of the Act. However, the Kolkat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. 6. Similarly, in the case of ACIT v. M/s. UBJ Brodcasting Pvt. Ltd., (supra) the Coordinate Bench held as under: - 5. We have carefully considered the submissions and material ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed in CIT vs. M/s UTV Entertainment Television Ltd. in Income Tax Appeal (supra) in favour of the assessee. Similarly, the Hon ble Gujarat High Court in CIT vs. Prayas Engineering Ltd., (supra) and the Karnataka High Court in CIT vs. Kishore Rao others (HUF) (supra) have held that in case of shortfall due to any difference of opinion as to the taxability of any item or the nature of payments falling under various TDS provisions, no disallowance can be made by invoking provisions of 40(a)(ia) of the Act. Respectfully following the same, we confirm the stand of first appellate authority in the impugned order. 7. As could be seen from the above decisions wherein the Coordinate Benches have held that when there is a short fall in deduc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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