On failure to deduct TDS on web charges amount is disallowable U/s. 40(a)(ia)

IN THE ITAT DELHI BENCH ‘A’ Assistant Commissioner of Income-tax Versus Anand & Anand IT Appeal Nos. 742 & 887 (Delhi) OF 2012 [ASSESSMENT YEAR 2008-09] OCTOBER  15, 2012 ORDER A.N. Pahuja, Accountant Member These cross appeals filed by the Revenue on 14-02-2012 and by the assessee on 22.02.2012 against an order dated 27th December, 2011 of the ld. CIT(A)-XXI, New Delhi .raise the following grounds: I.T.A. No.742/Del./2012 [Revenue] 1. “Whether on the facts and circumstances of the case, ld. CIT(A) has erred in deleting the addition of Rs. 26,75,176/...