In the result appeal of the assessee in ITA No

Bench: Sh. I. C. Sudhir & Shri Prashant Maharishihero Motocorp Limited, Jcit, 34, Basant Lok, Vasant Range-1, New Delhi Vs. Vihar, New Delhi Pan: Aaach0812J (Appellant) (Respondent) Dcit, M/S. Hero Moto Corp. Circle-11(1), Ltd., 34, Community Vs. New Delhi Centre, Basant Lok, Vasant Vihar, New Delhi-110057 (Appellant) (Respondent) Dcit, M/S. Hero Moto Corp. Circle-11(1), Ltd., 34, Community

194C of the Act applied by the assessee. 17.2 Without prejudice, that on the facts and circumstances of the case, the assessing officer failed to appreciate that an expenditure cannot be disallowed under section 40(a)(ia) of the Act if tax has been deducted at source there from under the provisions of the Act, notwithstanding that