No disallowance under s 40(a)(ia) can be made for non-deduction of tax under s 194C in absence of a continuous contract, oral or written

Dy. CIT Vs Niten Hasmukhbhai Shah ITAT BENCH ‘C’, AHMEDABAD ITA No. 1982/Ahd/2009 Assessment Year: 2006- 2007 Decided on: 27 May 2011 Order Per: D K Tyagi, JM: This is Revenue’s appeal against the order of Commissioner of Income-tax(Appeals)-XX, Ahmedabad in appeal No CIT(A)-XX/118/08- 09 dated 17-03-2009 for the assessment year 2006-07. 2. The Revenue has taken following ground:- “1. The Ld. CIT(A)-XX, Ahmedabad has erred in law and on facts in deleting the addition of Rs.89,68,871/- made by the AO by invoking the provisions of section 40(a)(ia) of the I.T. Ac...