AGRA DEVELOPMENT AUTHORITY,AGRA vs. DCIT., CIRCLE-1, AGRA
The appeals of the assessee are allowed and the appeal of the revenue is dismissed
ITA 216/AGR/2016[2011-12]Status: DisposedITAT Agra17 May 2021AY 2011-12
Section 124Section 142Section 153
xviii) That, the CIT(A) has erred in law by deleting the addition of Rs.2,26,41,971/- , on account of section 40(a)(ia) of the IT Act, without appreciating the fact that by the CBDT
"circular
F.No.275/73/2007IT(B) dated 30 06 2008 it has beenclarified that tax is to be deducted on the gross amount inclusiveof service
