The Commissioner (Appeals) deleted disallowance made by the Assessing Officer following the decision of the hon’ble Calcutta High Court in CIT v S.K.Tekriwal ( 2014) 361 ITR 432 ( Cal) (HC) wherein it was held that section 40(a)(ia) could not be invoked where there was a short deduction and could be invoked only when there was non-deduction. He did not go into the question as to whether the payment fell within the ambit of section 194C or section 194-I . On appeal by the revenue the Tribunal held that ; the decision of the Calcutta High Court was binding on the Tribunal being on the decision of the jurisdictional High Court. Therefore the order of the Commissioner (Appeals) on this issue did not call for any interference. ( AY. 2010-11)