SHRI HARIBHAI P. UTTAMCHANDANI,,BARODA vs. THE INCOME TAX OFFICER, WARD-5(2),, BARODA
In the result, the appeal filed by the Assessee is allowed
ITA 2656/AHD/2014[2011-12]Status: DisposedITAT Ahmedabad17 Nov 2017AY 2011-12
Bench: Shri N.K. Billaiya & Shri S. S. Godara)
For Appellant: Shri M.J. Shah, A.RFor Respondent: Smt. Prajna Paramita, Sr. D.R
Section 197ASection 40
disallowed Rs. 2,57,040/-.
6. Assessee carried the matter before the ld. CIT(A) but without any success.
7. Before us, the ld. counsel for the assessee stated that the assessee has furnished the declarations in Form No. 15G/15H from the recipient of interest and, therefore, was not liable to deduct tax at source
