Assessing Officer by passing the  rectification order under section 154 made disallowance including service tax under section 40(a)(i) for same services  Said disallowance was accepted by assessee and same had attained finality.  Commissioner (Appeals) held that provisions of section 40(a)(i) and section 92CA(3) would operate simultaneously and were not contradictory to each other. On appeal the Tribunal held that  if interpretation sought to be taken by Commissioner (Appeals) would be accepted, then assessee would be fastened with liability to pay taxes on same amount twice within same assessment year. Addition was deleted. (AY.  2010-11, 2011-12,  2012-13)