PRAGATI SINGH,GWALIOR vs. CIT, AAYKAR BHAVAN GWALIOR
Appeal of the assessee is allowed in the above terms
ITA 174/AGR/2023[2013-14]Status: DisposedITAT Agra02 Apr 2025AY 2013-14
Bench: : Smt. Annapurna Gupta & Shri Sunil Kumar Singhassessment Year:2013-14
Section 143(3)Section 201(1)Section 250(6)Section 40
TDS had been made on the payment of interest.
4. During the assessment proceedings, the assessee pointed out that
as per prevailing provisions of law in this regard, if the payee is shown to
have paid taxes on the income and the certificate in this regard in form
26A from an accountant is furnished by the assessee, the assessee
cannot
