ATMA RAM AUTO ENTERPRISES,AGRA vs. ACIT(TDS),, AGRA
In the result, both the appeals of the assessee are allowed for statistical purposes
ITA 6/AGR/2016[2011-12]Status: DisposedITAT Agra26 Sept 2017AY 2011-12
Bench: : Shri A.D. Jain & Shri Dr. Mitha Lal Meena
Section 194CSection 194HSection 271
section 194C and the payments made on sale of spare parts have been paid to the staff of the
ITA 06 & 07/Agra/2016
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assessee which forms the part and parcel of salaries of those employees and hence, the assessee was not under the obligation to deduct tax u/s 194C / 194H on these payments. However, it was seen that neither
