Tribunal dismissed the assessee’s appeal for the asst. yr. 2012-13 and upheld the disallowance made by the assessing authority as well as first appellate authority under s. 40(a)(ia) of the Act on account of not making tax deduction at source by the assessee on making payment to M/s Spectronic Plating (P) Ltd. for the alleged job work of Electro-plating undertaken by the said company on the copper rolls sent by the assessee. assseseeeurged that even if the provisions of s. 194C of the Act are held to be applicable for the present case, still no disallowance can be made under s. 40(a)(ia) of the Act, in view of the fact that M/s Spectronic Plating (P) Ltd., Bangalore has already paid tax on the said receipts of the job charges from the assessee and the auditor’s certificate in this regard was also produced before the authorities below. Therefore, if the object of making tax deduction at source under s. 194C of the Act stood achieved, therefore the disallowance could not have been made