2021 (3) TMI 67

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..... , Member (J) This appeal filed by the assessee is directed against the order of the ld. Commissioner of Income Tax (Appeals) 1, Madurai dated 26.03.2019 relevant to the assessment year 2012-13. In the grounds of appeal, besides challenging confirmation of the order passed under section 154 of the Income Tax Act, 1961 ["Act" in short], the assessee also disputed confirmation of disallowance made u .....

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..... assessment under section 143(3) of the Act, the non-payment of TDS on the rent paid by the assessee would attract disallowance under section 40(a)(ia) of the Act and accordingly, brought to tax. On appeal, the ld. CIT(A) confirmed the disallowance made under section 40(a)(ia) of the Act. 2.1. Before us, the assessee has challenged the jurisdiction of the Assessing Officer for making disallowance .....

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..... s share to M/s. RMKV Silks Pvt. Limited. It was further submission that the assessee has not directly paid the rent to the land lord and therefore, the question of application of section 40(a)(ia) of the Act would not arise. Thus, the ld. Counsel prayed for allowance of the above expenditure. On the other hand, the ld. DR supported the orders of authorities below. 4. We have heard both the sides, .....

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