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TMI Blog2022 (6) TMI 737X X X X Extracts X X X X X X X X Extracts X X X X ..... of Pr. CIT-2 Vs. Lee Murihead (P) Ltd. [ 2019 (4) TMI 1871 - BOMBAY HIGH COURT] we direct the A.O./T.P.O. to delete the addition on lease line charges from the hands of the assessee. Accordingly, this ground of appeal of the assessee is allowed. - ITA Nos. 1938/PUN/2018 & 2038/PUN/2019, 476/PUN/2017 & 2442/PUN/2017 - - - Dated:- 7-6-2022 - SHRI INTURI RAMA RAO , ACCOUNTANT MEMBER AND SHRI PARTHA SARATHI CHAUDHURY , JUDICIAL MEMBER For the Appellant : Madhur Agarwal For the Respondents : Subhakanta Sahu , CIT ORDER Per Bench These appeals preferred by the assessee emanates from separate orders of the Disputes Resolution Panel-3, WZ dated 27-08-2018 for A.Y. 2014-15, dated 23-09-2019 for A.Y. 2015-16, dated 0 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in favour of the assessee in the case of Pr. CIT-2 Vs. Lee Murihead (P) Ltd. [2020] 119 taxmann.com 499 (Bombay). It was held by the Hon'ble Bombay High Court as follows: The last question (i.e. question No. (d) pertains to the disallowance u/s. 40(a)(ia) of the Act on account of non-deduction of tax at source by the assessee while making payment to Videsh Sanchar Nigam Ltd. Towards leased line charges. On merits, the Revenue had placed reliance on a decision of this Court in case of CIT Vs. Kotak Securities Ltd. [2012] 20 taxmann.com 846/340 ITR 333 (Bom. The Tribunal however, held that the amount in question was below Rs. 10 lakhs which was a minimum monetary limit enabling the Revenue to prefer appeal against the Commissioner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppeal of the assessee is partly allowed in above terms. 10. ITA No. 1938/PUN/2018 for A.Y. 2014-15. The ld. Counsel for the assessee submitted that the only dispute in this regard is in respect of addition on account of lease line charges. We have decided the said issue in ITA No. 2038/PUN/2019 for A.Y. 2015-16. The parties agreed that the facts and circumstances are absolutely identical and similar for this year also. Therefore, our decision in ITA No. 2038/PUN/2019 shall apply mutatis mutandis to ITA No. 1938/PUN/2018. Accordingly we direct the ld. A.O./TPO to delete the addition on account of lease line charges. The ground of appeal is allowed. In the result, this appeal is allowed. 11. ITA No. 476/PUN/2017 for A.Y. 2012-1 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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