M/S. DRAIPL-MSKEL(JV),,AHMEDABAD vs. THE INCOME TAX OFFICER,WARD-9(2),, AHMEDABAD
In the result the appeal of the assessee is allowed for statistical purposes
ITA 1605/AHD/2014[2007-08]Status: DisposedITAT Ahmedabad04 Jul 2025AY 2007-08
Bench: S/Shri Sanjay Garg & Makarand V.Mahadeokarasstt.Year : 2007-08 Draipl-Kskel (Jv) Ito, Ward-9(2) 2Nd Floor, “Msk” Vs. Ahmedabad. Passport Office To Panjarapole Rd. Ambawadi Ahmedabad 380 015. Pan : Aaaad 3825 B (Applicant) (Responent)
For Appellant: Shri Deepak Rindani, ARFor Respondent: Shri Abhijit, Sr.DR
Section 143(3)Section 194ASection 271(1)(c)Section 40Section 80I
194A. As no tax was deducted, disallowance u/s 40(a)(ia) was made. The assessee’s defence that TDS was not deductible due to composite EMI payments was rejected. The AO noted that despite the legal restrictions being applicable and known to the assessee, it proceeded to claim deduction of Rs.2,42,98,174/- under section 80IA(4), which
