S.S. Networks v. ITO - Taxpublishers.in

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The Tax PublishersITA No. 478 (Hyd) of 2013 2015 TaxPub(DT) 0586 (Hyd-Trib) : (2015) 068 SOT 0351 : (2015) 039 ITR (Trib) 0046 S.S. Networks v. ITO INCOME TAX ACT, 1961 --Business disallowance under section 40(a)(ia)--Payment to resident without deduction of taxApplicability of provisions--*Held:* Respectfully following the decision in Merilyn Shipping & Transport v. ACIT (2012) 136 ITD 23 (Visakha-Trib), AO was directed to allow the payment made by assessee to TV Channels, if it was found to have been paid within the relevant year. SUBSCRIBE FOR FULL CONTENT

The Tax PublishersITA No. 478 (Hyd) of 2013
2015 TaxPub(DT) 0586 (Hyd-Trib) : (2015) 068 SOT 0351 : (2015) 039 ITR (Trib) 0046

S.S. Networks v. ITO

INCOME TAX ACT, 1961

--Business disallowance under section 40(a)(ia)--Payment to resident without deduction of taxApplicability of provisions--Held: Respectfully following the decision in Merilyn Shipping & Transport v. ACIT (2012) 136 ITD 23 (Visakha-Trib), AO was directed to allow the payment made by assessee to TV Channels, if it was found to have been paid within the relevant year.