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
survey / spot verification under section 133A(1) on 22.11.2012, it was noticed that the assessee has debited payments made to various persons / entities under the head commission. It was explained that the assessee was under a bona-fide belief that there
ITA 06 & 07/Agra/2016
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was no obligation to deduct tax to such persons as these payment were
