Held, that the payment made by the assessee to Satyam Services had duly been disclosed in the return of income of the recipient and due tax was also paid. Therefore, no disallowance under section 40(a)(ia) warranted. The order of the Commissioner (Appeals) was set aside and the Assessing Officer was to delete the addition.(AY. 2011-12).
Umananda Rice Mill Ltd. v. Asst. CIT (2023)101 ITR 140/ 148 taxmann.com 211 (Kol) (Trib)
S. 40(a)(ia) : Amounts not deductible-Deduction at source-Documentation charges-Payment paid by assessee-Shown in return of receipts and taxes paid-Disallowance not warranted.[S. 194C]