hereinafter referred to as the CIT(A)] in confirming the
disallowance of Rs.11950669/- under section 40(a)(ia) on account of non
deduction ... provisions
of section 194J of the Act. The disallowance has been made accordingly under
section 40(a)(ia) of the Act. Admittedly, the assessee hospital
A)
3. Advances Written-off 1,15,52,740/- Allowed by Ld. CIT(A)
4. Disallowance u/s 40(a)(ia) 30,27,131/- Allowed ... under section
194J but was actually deducted under section 194C , such a deduction would not meet the
requirements of section 40(a)(ia) . We noted
assessee under the
wrong provisions under a bona fide impression the provisions of section
40(a)(ia) cannot be invoked and if there ... A). Accordingly, we direct the AO to delete the
addition made u/s 40(a)(ia) of the Act.
21. Vide Ground
assessee in default' under section
201 (1AJ of the Act to invoke provisions of section 40(a)(ia) given the fact that
the recipient ... A. No.1748/Mum/2015 Assessment Year:
Lodha Builders Private Limited
expenses disallowed u/s 40(a)(ia) of the I.T. Act, while computing
same was disallowed by the A.O u/s
40(a)(ia) and added to the income of the assessee , vide assessment order
dated ... a person
responsible for deduction of tax at source in terms of section 194C of the Act and,
accordingly, provisions of section 40(a)(ia
which return of Income U/s 139(1) of the Act is to be filed.
Section 40(a)(ia) could not have been invoked ... covered by Section 43B stand paid on or before the due
date of filing of return of income. Section 40(a)(ia) is applicable
upheld the action of the Ld. CIT(A) vide which it was held that section
40(a)(ia) could not be invoked as there ... Revenue is that Ld. CIT(A) has erred in
confirming addition under section 40(a)(ia) r.w.s. 194C of the Act instead
therefore provision
of Section 194J are not applicable. As
assessee has deducted tax u/s. 194C
disallowance u/s 40(a)(ia) is not warranted ... liable to TDs u/s 194H
of the Act and disallowing Rs.
130,61,98,104/- u/s 40(a)(ia
with section 194J instead of section 194C The AO,
therefore, disallowed a sum of `41,41,92,984/- under section 40(a)(ia) .
Assessee went ... under section 194J but was actually
deducted under section 194C , such a deduction would not meet the
requirements of section 40(a)(ia) . We noted
Coordinate Benches that wherever there is a short
deduction of tax, provisions of section 40(a)(ia) cannot be applied as
it can only ... before the due date specified in sub-
section (1)of section 139 '. This section 40(a)(ia) of the Act refers
only
