GLOBAL FABRICS PVT.LTD.,,AHMEDABAD vs. THE INCOME TAX OFFICER,WARD-2(1)(1),, AHMEDABAD
In the result, appeal of the Revenue is dismissed
ITA 2959/AHD/2016[2012-13]Status: DisposedITAT Ahmedabad02 May 2018AY 2012-13
Bench: Shri Pradip Kumar Kedia & Ms. Madhumita Royassessment Year: 2012-13
For Appellant: Shri Bhadresh Gandhakwala, A.RFor Respondent: Shri Saurabh Singh, Sr. D.R
Section 143(3)Section 194CSection 40
disallowance under section 40(a)(ia) is not permissible as necessary information from the contractors for non- deduction were obtained and as a sequel thereto return in the prescribed form was filed before the prescribed authority albeit late. We find that identical issue came up for adjudication in ITO vs. M/s. Globe Cargo Services in ITA No.434/RJT/2011, order dated