The Assessing Officer disallowed the payment made to parties on the ground that the tax was not deducted at source which was affirmed by the CIT(A). On appeal before the Tribunal the assessee has produced the certificate which stated that the recipients have shown the receipts in their income tax return. Tribunal Remanded the matter to the Assessing Officer for verification. Followed CIT v. Hindustan Coco Cola Beverages Pvt Ltd (2007) 293 ITR 226 (SC) (AY. 2012-13)
George Maijo Industries P. Ltd v. ITO (2022) 95 ITR 67 (SN) (Chennai)(Trib)
S. 40(a)(ia) : Amounts not deductible-Deduction at source-Recipients shown the amount in their return of income-Certificate was produced first time before the Appellate Tribunal-Matter remanded to the Assessing Officer for verification. [S. 201(1), 201(1A)]