JYOTI LIMITED,,VADODARA vs. DCIT,(INTERNATIONAL TAXATION), , BARODA
In the result, the appeal filed by the assessee is allowed
ITA 666/AHD/2018[2014-15]Status: DisposedITAT Ahmedabad22 Mar 2021AY 2014-15
Bench: Shri Pradip Kumar Kedia& Ms. Madhumita Roy
For Appellant: ShriManish Shah, ARFor Respondent: ShriR. K. Makwana, SR. DR
Section 201Section 206A
197A shall be valid unless the person furnishes his Permanent Account
Number in such declaration.
(3)
In case any declaration becomes invalid under sub-section (2), the deductor shall deduct the tax at source in accordance with the provisions of sub-section (1).
Jyoti Limited vs. DCIT
Asst.Year –2014-15
(4)
No certificate under section 197 shall be granted unless
