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
271, the appeal was filed.”
2. The brief facts of the case are that assessee is engaged in the business of purchase and sale of hero Honda motorcycles, Mahindra vehicles and spare parts. During the course of survey conducted, it was noticed that the assessee has debited payments of commission made to various persons without deducting tax at source
