The department has raised the question regarding the  disallowance of expanses for failure to deduct tax at source . During the course of the arguments, learned standing counsel Revenue has fairly placed before the Court a copy of order of this Court in the case of CIT v . ITD CEM India JV, (2018) 405 ITR 533 (Bom) (HC)  and submits that the same issue was gone into by this Court in respect of the same assessee for the assessment year 2008-09. Regarding deletion of the disallowance under the head of ‘administrative expenses’, it was held that it was a concurrent finding of fact and no substantial question of law arose therefrom. However, on the question of deletion of the amount of salary which was disallowed by the Assessing Officer under Section 40(ba) of the Income Tax Act, 1961, the same was remanded back to the Tribunal for a fresh decision on merit and in accordance with law.  Honourable Court referred “ para  25. However, we have expressed our displeasure and unhappiness at the manner in which the Tribunal approached the matter/issue insofar as the applicability of Section 40(ba) (question no. 10(a) reproduced above) of the IT Act is concerned, we allow this Appeal. We set aside the Tribunal’s order to that extent. We restore the issue to the file of the Tribunal for being decided afresh on merits and in accordance with law. The Tribunal shall not be influenced in any manner by it’s earlier observations. We also clarify that when we note the rival contentions, beyond that exercise, we have expressed no opinion on the correctness of these contentions. All of them are open insofar as this issue is concerned for being raised before the Tribunal. There will be no order as to costs.”  Following the order the matter  is remanded to the Tribunal . (ITA No.1246/Mum/2015  dt .19 -10 -2016 ) (ITA NO .1742 of 2017 dt -20-01 2020 (AY. 2011-12)