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

Bench: Shri Inturi Rama Rao, Am & Shri Rahul Chaudhary, Jm Assessment Year: 2013-14 Apollo Tyres Ltd. .......... Appellant 3Rd Floor, Areekal Mansion, Panampilly Nagar, Kochi 682036 [Pan: Aaaca6990Q] Vs. Dcit, Corporate Circle-1(1), Kochi ......... Respondent Assessee By: Shri Abraham Joseph Markos, Adv. Revenue By: Shri Sanjit Kumar Das, Cit-Dr Date Of Hearing: 20.08.2025 Date Of Pronouncement: 01.09.2025

TDS was duly deducted at the time of actual credit payment to individual parties 8. The AO grossly erred in making a disallowance of Rs.5,59,29,379/-towards Gas Turbine Overhauling charges u/s 31(i) of the Act. 8.1 The ld. Assessing Officer has erred in not considering the fact that repairs are done to preserve and maintain