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“double taxation”

MiscellaneousGeneralGeneral4,703 judgments

The decision most relied on for double taxation is DIT v. New Skies Satellite BV (382 ITR 114), cited in 325 judgments on BharatTax.

Leading authorities on double taxation

DIT v. New Skies Satellite BV
382 ITR 114 · 2016 · High Court
325
citing judgments

An amendment to the Income Tax Act, such as the Finance Act, 2012 amendment to Section 9(1)(vi) defining royalty, does not automatically override or alter the definition of 'royalty' as provided in a Double Taxation Avoidance Agreement (DTAA) unless the DTAA itself is bilaterally amended. The definition of royalty in a DTAA remains unaffected by unilateral changes to domestic law.

CIT v. Siemens Aktiongesellschaft
310 ITR 320 · 2009 · High Court
259
citing judgments

Reimbursements of actual expenses without any profit element are not taxable income. Additionally, mere amendments to the Income-tax Act do not override the provisions of Double Taxation Avoidance Agreements (DTAAs).

Transmission Corporation of Andhra Pradesh v. CIT
239 ITR 587 · 1999 · Supreme Court
243
citing judgments

The Supreme Court lays down principles for deducting tax at source (TDS) under Section 195 on payments to non-residents, including aspects of income deemed taxable in India and the application of Double Taxation Avoidance Agreements (DTAAs) under Section 90.

Raymond Ltd. v. Dy. CIT
86 ITD 791 · 2003 · ITAT
154
citing judgments

For services to qualify as 'Fees for Technical Services' or 'Fees for Included Services' under Double Taxation Avoidance Agreements (DTAAs), they must 'make available' technical knowledge, experience, skill, or processes to the recipient, enabling them to apply such expertise independently.

CIT v. Visakhapatnam Port Trust
144 ITR 146 · 1983 · High Court
124
citing judgments

Sections 4 and 5 of the Income Tax Act, which define total income and chargeability, are subject to Section 90, meaning that Double Taxation Avoidance Agreements (DTAAs) override the Act's provisions in case of a conflict.

Assessing Officer (International Taxation) v. Nestle SA
458 ITR 756 · 2023 · Supreme Court
122
citing judgments

The benefit of a Most Favoured Nation (MFN) clause in a Double Taxation Avoidance Agreement (DTAA) is available only upon notification by the Government. A notification under section 90(1) is a necessary and mandatory condition for giving effect to a DTAA or any protocol that alters existing law.

Ms. Brinda Ramakrishna v. ITO
135 Taxmann.com 358 · 2022 · ITAT
109
citing judgments

The filing of Form 67 for claiming Foreign Tax Credit (FTC) is a directory requirement, not mandatory. Rule 128(9) does not provide for disallowance of FTC due to delay in filing this form. Double Taxation Avoidance Agreements (DTAAs) override domestic law.

CIT v. Havells India Ltd.
352 ITR 376 · 2013 · High Court
97
citing judgments

For royalty income, especially in the context of Double Taxation Avoidance Agreements (DTAA), the 'source of income' is the determinative factor for taxability, rather than merely the 'source of receipt'.

Judgments citing double taxation

ACIT Central Circle-1, Gurugram vs. Sahil Tradewell Marketing Private Limited, Gurugram

ITA 320/DEL/2023[2016-17]Status: DisposedITAT Delhi20 Dec 2024AY 2016-17

Bench: Shri Satbeer Singh Godara & Shri S. Rifaur Rahman

Section 131Section 132Section 147Section 153A

amount of Rs. 3,12,47,867/- han already been added to the income of husband of Assessee on SUBSTANTIVE basis resulting into double taxation. 4.1.4 In Ground No. 4, the appellant has contended that the Assessing Officer has made additions which are not correct on the basis of facts

ACIT Central Circle-1, Gurugram vs. Sahil Tradewell Marketing Private Limited, Gurugram

ITA 319/DEL/2023[2015-16]Status: DisposedITAT Delhi20 Dec 2024AY 2015-16

Bench: Shri Satbeer Singh Godara & Shri S. Rifaur Rahman

Section 131Section 132Section 147Section 153A

amount of Rs. 3,12,47,867/- han already been added to the income of husband of Assessee on SUBSTANTIVE basis resulting into double taxation. 4.1.4 In Ground No. 4, the appellant has contended that the Assessing Officer has made additions which are not correct on the basis of facts

ACIT Central Circle-1, Gurugram vs. Sahil Tradewell Marketing Private Limited, Gurugram

ITA 318/DEL/2023[2014-15]Status: DisposedITAT Delhi20 Dec 2024AY 2014-15

Bench: Shri Satbeer Singh Godara & Shri S. Rifaur Rahman

Section 131Section 132Section 147Section 153A

amount of Rs. 3,12,47,867/- han already been added to the income of husband of Assessee on SUBSTANTIVE basis resulting into double taxation. 4.1.4 In Ground No. 4, the appellant has contended that the Assessing Officer has made additions which are not correct on the basis of facts

ACIT, Central Circle-1, Gurugram vs. Sahil Tradewell Marketing P.Ltd, Gurugram

ITA 317/DEL/2023[2012-12]Status: DisposedITAT Delhi20 Dec 2024AY 2012-12

Bench: Shri Satbeer Singh Godara & Shri S. Rifaur Rahman

Section 131Section 132Section 147Section 153A

amount of Rs. 3,12,47,867/- han already been added to the income of husband of Assessee on SUBSTANTIVE basis resulting into double taxation. 4.1.4 In Ground No. 4, the appellant has contended that the Assessing Officer has made additions which are not correct on the basis of facts

Kiri Industries Limited, Ahmedabad vs. The Dy.CIT, Circle-2(1)(1), Ahmedabad

In the result, appeal of the assessee is partly allowed

ITA 1513/AHD/2024[2018-19]Status: DisposedITAT Ahmedabad19 Dec 2024AY 2018-19

Bench: Dr.Brr Kumarshri Tr Senthil Kumar

For Appellant: Shri Tushar Hemani, Sr. Advocate with Shri Parimalsinh B Parmar, ARFor Respondent: Shri Rignesh Das, Sr. DR
Section 14ASection 234ASection 270ASection 36(1)(iii)Section 36(1)(va)Section 40

simultaneously. Legally it is well settled that the additions u/s. 14A and 36(1)(iii) cannot go together as the same results in double taxation not permissible as per the scheme of the Act. 9. Both the lower authorities have passed the orders without properly appreciating the facts and they

B K Rajanna, Bangalore vs. Income Tax Officer, Ward-2(2)(2), Koramangala, Bangalore

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 1933/BANG/2024[2017-18]Status: DisposedITAT Bangalore19 Dec 2024AY 2017-18

Bench: Shri Prashant Maharishi & Shri Soundararajan K.Assessment Year : 2017-18

For Appellant: Shri Krishna Upadhya S., CAFor Respondent: Shri Ganesh R. Gale, Standing Counsel
Section 115BSection 143(2)Section 143(3)Section 68

which are already disclosed as sales turnover in his books of account and adequate margin of profit is shown therein, it would result into double taxation. Page 4 of 5 8. The ld. DR submitted that when assessee has deposited the money in bank account, he is duty bound

Rajkumari Ashok Thakur, Palghar vs. CIT Appeal, Delhi

In the result appeal filed by the assessee stands allowed

ITA 3589/MUM/2024[2012-13]Status: DisposedITAT Mumbai19 Dec 2024AY 2012-13

Bench: Hon’Ble Shri Sandeep Gosainvs. Nfac, Delhi Rajkumari Ashok Thakur Vaishali Deshi Bar Juna Palghar, Near St Depot, Maharashtra – 401404. Pan/Gir No. Akwpt9344C (Applicant) (Respondent)

Section 234Section 250Section 271(1)(c)Section 44ASection 68

submitted that the sale of Rs. 678189/- was already offered as income from agricultural operation and therefore invocation of section 68 would lead to double taxation of the said income even though exempt agricultural income is exempt vi. Similar agricultural income has been accepted in the case of her late ... already offered as income from grass trading under section 44 A.D. and therefore invocation of section 68 would lead to double taxation of the said income even though the same is already offered under sales u/s 4AD at page no 4 of the paper book. This was also pointed

Tpl-Sucg Consortium, Hyderabad vs. ITO., Circle-6(1), Hyderabad

In the result, both the appeals of assessee are dismissed

ITA 1110/HYD/2024[2021-22]Status: DisposedITAT Hyderabad18 Dec 2024AY 2021-22

Bench: Shri Laliet Kumar & Shri Madhusudan Sawdia

For Appellant: Shri Malay Kalavadia, C.AFor Respondent: Ms. Reema Yadav, Sr.DR
Section 143(1)Section 143(2)Section 143(3)Section 154Section 250Section 41

under : “1. Addition of an amount of Rs.35,30,677 in the order passed under section 143(3) of the Act resulting in double taxation. 1.1 On the facts and circumstances of the case, as well as in law, the learned CIT(A) erred in confirming the action ... intimation under section 143(1) of the Act and subsequently in the order under section 143(3) of the Act results in double taxation of the same income. 2. Intimation passed under section 143(1) loses its relevance once order is passed under section

Tpl - Sucg Consortium, Hyderabad vs. ITO., Circle-6(1), Hyderabad

In the result, both the appeals of assessee are dismissed

ITA 1109/HYD/2024[2021-22]Status: DisposedITAT Hyderabad18 Dec 2024AY 2021-22

Bench: Shri Laliet Kumar & Shri Madhusudan Sawdia

For Appellant: Shri Malay Kalavadia, C.AFor Respondent: Ms. Reema Yadav, Sr.DR
Section 143(1)Section 143(2)Section 143(3)Section 154Section 250Section 41

under : “1. Addition of an amount of Rs.35,30,677 in the order passed under section 143(3) of the Act resulting in double taxation. 1.1 On the facts and circumstances of the case, as well as in law, the learned CIT(A) erred in confirming the action ... intimation under section 143(1) of the Act and subsequently in the order under section 143(3) of the Act results in double taxation of the same income. 2. Intimation passed under section 143(1) loses its relevance once order is passed under section

Spectra Equipment Private Limited, Hyderabad vs. Income Tax Officer, Ward 3(1), Hyderabad

In the result, the appeal of the assessee is dismissed

ITA 500/HYD/2023[Assessment Year 2017-18]Status: DisposedITAT Hyderabad18 Dec 2024

Bench: Shri Laliet Kumar & Shri Madhusudan Sawdiaassessment Year: 2017-18 Spectra Equipment Private Vs. The Income Tax Officer, Ward 3(1), Limited, Hyderabad. Hyderabad. Pan No.Aaccs8677C. (Appellant) (Respondent) Assessee By: Ms. Akanksha, C.A. For Shri Sunil Kumar Jain, C.A. Revenue By: Ms. Narmada, Cit-Dr For Shri Madan Mohan Meena, Sr.D.R. Date Of Hearing: 11.12.2024 Date Of Pronouncement: 18.12.2024

For Appellant: Ms. Akanksha, C.AFor Respondent: Ms. Narmada, CIT-DR for Shri Madan Mohan Meena
Section 115BSection 131Section 133(6)Section 143(1)Section 143(3)Section 68

appellant that the amounts has already been offered for taxation as sales proceeds during the previous years and taxing them again will amount to double taxation, It was also the contention of the appellant that & is the responsibility of the AO to prove that the credits are unexplained

Shinsei Uti India Fund (Mauritius) Limited, Mauritius vs. Assistant Commissioner of Income Tax, Bandra Kurla Complex

The appeal of the assessee is allowed for statistical purposes

ITA 3466/MUM/2024[2019-2020]Status: DisposedITAT Mumbai18 Dec 2024AY 2019-2020

Bench: Shri Saktijit Dey, Vp & Ms Padmavathy S, Am

For Appellant: Shri Nitin Agarwal, ARFor Respondent: Shri Krishna Kumar, Sr. DR
Section 115ASection 143(1)

short term capital gain has been considered at INR 25,61,72,982/- instead of INR 12,80,86,490/- resulting in double taxation of the same income twice at different rates.” 2. The assessee is a foreign company registered under the laws of Republic of Mauritius. The assessee filed

Tungsten Network Limited, United Kingdom vs. Dy.Commissioner of Income Tax, Civic Centre, Minto Road

In the result, appeal filed by the assessee is dismissed

ITA 2238/DEL/2024[2017-18]Status: DisposedITAT Delhi18 Dec 2024AY 2017-18

Bench: Shri Vimal Kumar & Shri Avdhesh Kumar Mishraita Nos. 2237 & 2238/Del/2024 (Assessment Years : 2016-17 & 2017-18) Tungsten Network Ltd. Vs. Dy. Cit Anil Saraf, No.8-2-350/3/C, Civic Centre, Road No.3, Banjara Hills, Minto Road, Hyderabad, Telangana-34 New Delhi – 110 002 Pan : Aajct 5973 F (Appellant) (Respondent) Assessee By Shri Anil Saraf, C.A. & Shri Anish Raj Saraf, C.A. Respondent By Shri Vijay B. Vasanta, Cit-D.R. Date Of Hearing 25.11.2024 Date Of Pronouncement 18.12.2024 O R D E R Per Bench :

Section 142(1)Section 144Section 144C(5)Section 147Section 148Section 9(1)(vii)

that the business receipts received by assessee is taxable as fees for technical services under Income Tax Act, 1961 as well as India – UK Double Taxation Avoidance Agreement (‘DTAA’) which is against the principle of law and agreements are liable to be quashed. 5.2 Learned Authorized Representative for the assessee/appellant

Tungsten Network Limited, United Kingdom vs. Dy.Commissioner of Income Tax, Civic Centre, Minto Road

In the result, appeal filed by the assessee is dismissed

ITA 2237/DEL/2024[2016-17]Status: DisposedITAT Delhi18 Dec 2024AY 2016-17

Bench: Shri Vimal Kumar & Shri Avdhesh Kumar Mishraita Nos. 2237 & 2238/Del/2024 (Assessment Years : 2016-17 & 2017-18) Tungsten Network Ltd. Vs. Dy. Cit Anil Saraf, No.8-2-350/3/C, Civic Centre, Road No.3, Banjara Hills, Minto Road, Hyderabad, Telangana-34 New Delhi – 110 002 Pan : Aajct 5973 F (Appellant) (Respondent) Assessee By Shri Anil Saraf, C.A. & Shri Anish Raj Saraf, C.A. Respondent By Shri Vijay B. Vasanta, Cit-D.R. Date Of Hearing 25.11.2024 Date Of Pronouncement 18.12.2024 O R D E R Per Bench :

Section 142(1)Section 144Section 144C(5)Section 147Section 148Section 9(1)(vii)

that the business receipts received by assessee is taxable as fees for technical services under Income Tax Act, 1961 as well as India – UK Double Taxation Avoidance Agreement (‘DTAA’) which is against the principle of law and agreements are liable to be quashed. 5.2 Learned Authorized Representative for the assessee/appellant

DCIT, Central Circle-II, Noida vs. Nagpal Fabrics Pvt. Ltd., Delhi

In the result, the appeal of the Revenue is dismissed

ITA 1596/DEL/2024[2021-22]Status: DisposedITAT Delhi18 Dec 2024AY 2021-22

Bench: Shri Pradip Kumar Kedia & Shri Vimal Kumar[Assessment Year : 2021-22] Dcit Vs Nagpal Fabrics Pvt.Ltd. Central Circle-Ii 697 Katra Neel Chandni Noida. Chowk, New Delhi-110006. Pan-Aabcn9620F Appellant Respondent Appellant By Shri Amit Shukla, Sr. Dr Respondent By Shri Akhilesh Kumar, Adv. & Shri Govind Agarwal, Ca Date Of Hearing 21.10.2024 Date Of Pronouncement 18.12.2024

pointed out that while AO has assessed cash sales made out of purchases declared, the AO has separately assessed the cash deposits resulting in double taxation of the same transaction. The Ld. Counsel for the assessee vehemently contested the action of the AO and submitted that the AO has miserably ... business, the cash deposits are regularly made year after year as demonstrated before the Revenue authorities. Besides, the action of the AO tantamounts to double taxation of the same cash firstly, by way of cash sales and secondly, by way of cash deposits resulting in double jeopardy. The confirmatory letters

Criteo Singapore Pte. Ltd., Singapore vs. ACIT Ciricle 1(2)(1) International Taxation, New Delhi

In the result, the appeal of the assessee in ITA No

ITA 2122/DEL/2023[2020-21]Status: DisposedITAT Delhi18 Dec 2024AY 2020-21

Bench: Shri Saktijit Dey & Shri Naveen Chandra

For Appellant: Shri S.K. Aggarwal, CAFor Respondent: Shri Vijay B. Vasanta, CIT- DR
Section 139(1)Section 143(3)Section 244ASection 270ASection 9(1)(vi)Section 9(1)(vii)

amounting to INR 6,09,254 as royalty under section 9(1)(vi) of the Act and under Article 12(3) of India-Singapore Double Taxation Avoidance Agreement (‘DTAA’), without appreciating that the said receipts are not in relation to use or right to use of a tangible property ... that the assessee is a private limited company incorporated in Singapore and a tax resident of Singapore and the beneficial provisions of India-Singapore Double Taxation Avoidance Agreement (hereinafter referred to as ‘DTAA’) applies. The assessee is engaged in the business of providing advertisement and re-targeting services

Gac Marine Llc, Gurgaon vs. ITO, Ward 1(3)(2), International Taxation, New Delhi

In the result, appeal filed by the assessee is allowed for statistical purposes

ITA 2018/DEL/2023[2012-13]Status: DisposedITAT Delhi18 Dec 2024AY 2012-13

Bench: Shri Vimal Kumar & Shri Avdhesh Kumar Mishragac Marine Llc Vs. Ito, Ward – 1(3)(2), 1St Floor, Ahip Palms, International Taxation, Plot No.242 & 243, New Delhi – 110 002 Phase-Iv, Gurgaon Haryana – 122 015 Pan : Aaecg 2882 R (Appellant) (Respondent) Assessee By Shri Gaurav Singhal, Adv. & Ms. Mahima Jain, Adv. Respondent By Shri Vijay B. Vasanta, Cit-D.R. Date Of Hearing 28/11/2024 Date Of Pronouncement 18/12/2024 O R D E R Per Vimal Kumar, Jm:

Section 142(1)Section 144Section 147Section 148Section 195Section 90(2)

appellant is a tax resident of UAE and the activities carried out by the appellant are not taxable in India as per the Double Taxation Avoidance Agreement (‘DTAA’) between India and UAE read with section 90(2) of the Act. The learned CIT(A) grossly erred by considering total receipts

ACIT, Circle-2(2), New Delhi vs. M/S. Ansal Phalak Infrastructure Pvt. Ltd., New Delhi

ITA 217/DEL/2020[2015-16]Status: DisposedITAT Delhi18 Dec 2024AY 2015-16

Bench: Shri Satbeer Singh Godara & Shri M. Balaganeshassessment Year: 2011-12 Income- Tax Officer, Vs. M/S. Ansal Phalak Ward-2(4), Infrastructure Pvt. Ltd., New Delhi 206, B Wing, 2Nd Floor, Naurang House, 21, Kasturba Gandi Marg, New Delhi Pan :Aafcp6583P (Appellant) (Respondent) With Ita Nos.216 & 217/Del/2020 Assessment Years: 2014-15 & 2015-16 Vs. M/S. Acit, Ansal Phalak Circle-2(2), Infrastructure Pvt. Ltd., New Delhi 115, Ansal Bhawan, Naurang House, 16, Kasturba Gandhi Marg, C.P., New Delhi Pan: Aafcp6583P (Appellant) (Respondent) Assessee By Sh. Ravi Sharma, Adv. Department By Ms. Jaya Choudhary, Cit(Dr) Sh. B.S. Anand, Sr. Dr Date Of Hearing 25.11.2024 Date Of Pronouncement 18.12.2024

Section 143(3)Section 68

Limassol, Cyprus. It was also clarified by the appellant that M/s Velford Ventures Ltd. was registered in Cyprus on 06.05.2008 and as per the double taxation convention with Cyprus all the global income of M/s Velford Ventures Ltd. is taxable in Cyprus. The copy of the certificate issued ... Director General, Mauritius Revenue Authority, this company is governed by the convention between the Government of Mauritius and Government of India for avoidance of double taxation. The appellant has also filed before AO copies of the prescribed certificate of foreign inward remittance issued by Hongkong and Shanghai Banking Corporation

ACIT, Circle-2(2), New Delhi vs. Ansal Phalak Infrastructure Pvt. Ltd., New Delhi

ITA 216/DEL/2020[2014-15]Status: DisposedITAT Delhi18 Dec 2024AY 2014-15

Bench: Shri Satbeer Singh Godara & Shri M. Balaganeshassessment Year: 2011-12 Income- Tax Officer, Vs. M/S. Ansal Phalak Ward-2(4), Infrastructure Pvt. Ltd., New Delhi 206, B Wing, 2Nd Floor, Naurang House, 21, Kasturba Gandi Marg, New Delhi Pan :Aafcp6583P (Appellant) (Respondent) With Ita Nos.216 & 217/Del/2020 Assessment Years: 2014-15 & 2015-16 Vs. M/S. Acit, Ansal Phalak Circle-2(2), Infrastructure Pvt. Ltd., New Delhi 115, Ansal Bhawan, Naurang House, 16, Kasturba Gandhi Marg, C.P., New Delhi Pan: Aafcp6583P (Appellant) (Respondent) Assessee By Sh. Ravi Sharma, Adv. Department By Ms. Jaya Choudhary, Cit(Dr) Sh. B.S. Anand, Sr. Dr Date Of Hearing 25.11.2024 Date Of Pronouncement 18.12.2024

Section 143(3)Section 68

Limassol, Cyprus. It was also clarified by the appellant that M/s Velford Ventures Ltd. was registered in Cyprus on 06.05.2008 and as per the double taxation convention with Cyprus all the global income of M/s Velford Ventures Ltd. is taxable in Cyprus. The copy of the certificate issued ... Director General, Mauritius Revenue Authority, this company is governed by the convention between the Government of Mauritius and Government of India for avoidance of double taxation. The appellant has also filed before AO copies of the prescribed certificate of foreign inward remittance issued by Hongkong and Shanghai Banking Corporation

ITO, New Delhi vs. M/S. Ansal Phalak Infrastructure Pvt. Ltd., New Delhi

ITA 5658/DEL/2015[2011-12]Status: DisposedITAT Delhi18 Dec 2024AY 2011-12

Bench: Shri Satbeer Singh Godara & Shri M. Balaganeshassessment Year: 2011-12 Income- Tax Officer, Vs. M/S. Ansal Phalak Ward-2(4), Infrastructure Pvt. Ltd., New Delhi 206, B Wing, 2Nd Floor, Naurang House, 21, Kasturba Gandi Marg, New Delhi Pan :Aafcp6583P (Appellant) (Respondent) With Ita Nos.216 & 217/Del/2020 Assessment Years: 2014-15 & 2015-16 Vs. M/S. Acit, Ansal Phalak Circle-2(2), Infrastructure Pvt. Ltd., New Delhi 115, Ansal Bhawan, Naurang House, 16, Kasturba Gandhi Marg, C.P., New Delhi Pan: Aafcp6583P (Appellant) (Respondent) Assessee By Sh. Ravi Sharma, Adv. Department By Ms. Jaya Choudhary, Cit(Dr) Sh. B.S. Anand, Sr. Dr Date Of Hearing 25.11.2024 Date Of Pronouncement 18.12.2024

Section 143(3)Section 68

Limassol, Cyprus. It was also clarified by the appellant that M/s Velford Ventures Ltd. was registered in Cyprus on 06.05.2008 and as per the double taxation convention with Cyprus all the global income of M/s Velford Ventures Ltd. is taxable in Cyprus. The copy of the certificate issued ... Director General, Mauritius Revenue Authority, this company is governed by the convention between the Government of Mauritius and Government of India for avoidance of double taxation. The appellant has also filed before AO copies of the prescribed certificate of foreign inward remittance issued by Hongkong and Shanghai Banking Corporation

DCIT, CC-1(3), Kolkata vs. Raic Integrated Sponge and Power Pvt. Ltd., Kolkata

In the result, the appeal of the revenue is dismissed

ITA 863/KOL/2024[2011-12]Status: DisposedITAT Kolkata17 Dec 2024AY 2011-12

Bench: Shri Rajesh Kumar&Shri Pradip Kumar Choubey]

Section 142(1)Section 147Section 148Section 2(24)(x)Section 68

I.T.A. No. 863/Kol/2024 Assessment Year: 2011-12 Raic Integrated Sponge & Power Pvt. Ltd. income. Thus, addition of Rs. 6,614/- would result in double taxation of the same amount. 6.3 As the interest on TDS, amounting to Rs. 6,614/- has already been added back in the computation of income ... addition made by the AO would amount to double taxation of the same amount, which is not permissible as per law. Hence, AO is directed to delete the addition of Rs. 6,614/-.” 10. Going over the order of Ld. CIT(A) it appears to us that