M/s Inteva Products India Automotive Private Limited , Bangalore V. Deputy Commissioner of Income Tax Circle-3(1)(1), Bangalore

ITA 272/BANG/2022

• Counselvise Citation: [2022] 103 COUNSELVISE.COM (IT) 8311 (ITAT-BANGALORE)
• Duration Of Justice: 3 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-11-2022
• Appeal Filed By: Assessee
• Order Result: PartlyAllowedPartlyAllowed
• Bench Allotted: B
• Next Hearing Date: 19-09-2022
• Assessment Year: misc
• Appeal Filed On: 18-08-2022
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: TDS

Judgement Text

Page 18 of 20 IT(TP)A No.272/Bang/2022 accordance with law. The assessee may be given a reasonable opportunity of being heard in this matter. The appeal is allowed in favour of the assessee for the statistical purposes." 17. Since the AR submitted that the facts are same in line with the above order passed by the co-ordinate bench in assessee's own case cited supra , therefore, considering the above judgment and arguments from both the parties, we also remit the issue to the file of the AO for fresh consideration in above terms and AU has to ensure, if the ass essee claimed this amount as deduction from the income of the assessee by way of charging to the P&L account or by way of deduction from the profits & gains from business or profession in the computation of total income for the AY 2017-18, the assessee shall deduct TDS on it, otherwise provisions of section 40(a)(ia) of the Act are clearly applicable and the assessee is not entitled to claim this amount as deduction even on actual payment of this expenditure in this assessment year under consideration. Accordingly, this ground is allowed for statistical purpose. 18. In the result, appeal of the assessee is partly allowed for statistical purposes. Pronounced in the open court on the date mentioned on the caption page. Sd/- Sd/- (Beena Pillai) (LAXMI PRASAD SAHU) Judicial Member Accountant Member Bangalore, Dated, 21 st November, 2022 /NS/Vms *