SERVIONT GLOBAL SOLUTIONS LIMITED,CHENNAI vs. DCIT CORPORATE CIRCLE 6(1), CHENNAI
In the result, appeal of the assessee is allowed
ITA 903/CHNY/2019[2011-12]Status: DisposedITAT Chennai19 Aug 2022AY 2011-12
Bench: Shri Mahavir Singh & Shri Girish Agrawalassessment Year: 2011-12 Servoint Global Solutions Deputy Commissioner Of Limited Income Tax, Central Circle- No. 4/600 & 4/197, 7Th 6(1), Chennai. Vs. Street, Dr. Vsi Estate, Phase-Ii, Thiruvanmiyur, Chennai-600 041. Pan: Aaaci0947 F (Appellant) (Respondent) Present For: Appellant By : Shri S. P. Chidambaram, Ca Respondent By : Shri Chinthapalli Mehar Chand, Jcit Date Of Hearing : 24.05.2022 Date Of Pronouncement : 19.08.2022 O R D E R Per Girish Agrawal: This Appeal By The Assessee Is Directed Against The Order Of Ld. Cit(A)-16, Chennai Vide Ita No. 257/Cit(A)-15/2014-15 Dated 01.01.2019 Against The Order Of Ld. Dcit, Corporate Circle-6(1), Chennai Passed U/S 143(3) R.W.S. 92Ca(3) Of The Income-Tax Act,1961 (Hereinafter Referred To As The Act), Dated 23.02.2015 For Ay 2011-12. 2. The First Issue Involved In The Present Appeal Before Us Relates To Disallowance Of Payments Made Towards Purchase Of Software By The Assessee U/S. 40(A)(I) Of The Act Amounting To Rs.2,61,69,512/- For Non-Deduction Of Tax At Source U/S.195 Of The Act.
For Appellant: Shri S. P. Chidambaram, CAFor Respondent: Shri Chinthapalli Mehar Chand, JCIT
Section 115JSection 143(3)Section 195Section 40Section 9(1)(vi)
115A of the Act and since the deduction of tax at source was not done on the payment made, provisions of Section 40(a)(i) of the Act becomes applicable. Accordingly, the learned Assessing Officer disallowed the claim of deduction for the impugned payment.
5. Aggrieved, Assessee carried the matter before the learned
Commissioner of Income Tax (Appeals
