Tribunal held the assessee fairly stated that the Assessing Officer could determine whether the recipient had already disclosed the receipt in its return and had paid due taxes thereon. This was a statutory claim made by the assessee in terms of the second proviso to section 40(a)(ia) which provides that once the recipient had already paid the taxes on a particular payment made by the assessee to the recipient, the disallowance under section 40(a)(ia) could not be invoked in the hands of the payer, i. e., the assessee. The Assessing Officer was directed accordingly. ( AY.2014-15)