GOKUL REFOILS & SOLVENT LTD.,,AHMEDABAD vs. THE DCIT INTA.TAXA-1, AHMEDABAD
In the result, the appeal of the assessee is allowed
ITA 2049/AHD/2018[2016-17]Status: DisposedITAT Ahmedabad10 Sept 2020AY 2016-17
For Appellant: Shri T.P. Hemani, Sr. A.R. &For Respondent: Shri Vinod Tanwani, Sr. D.R
Section 172Section 194CSection 195Section 201Section 201(1)
TDS u/s. 195 of the Act on the said payment.
5. Aggrieved assessee has filed appeal before the ld. CIT(A)(A). The ld.
CIT(A) has dismissed the appeal of the assessee holding that the assessee was required to deduct tax as per provisions of section 195 of the Act, therefore, the AO was justified in treating the assessee
