M/S KESARWANI MARKETING (P) LTD.,ALLAHABAD vs. JT.CIT (OSD), ALLAHABAD
In the result appeal filed by assessee in ITA No
ITA 154/ALLD/2013[2009-10]Status: DisposedITAT Allahabad01 Feb 2023AY 2009-10
Bench: Shri Vijay Pal Rao & Shri Ramit Kochar
For Appellant: Shri. Praveen Godbole, C.A. & Shri UtkarshFor Respondent: Shri Ramendra Kumar Vishwakarma CIT DR
Section 132Section 153ASection 40
Section 194C is applicable in the instant case, and on failure of the assessee to deduct TDS u/s 194C,disallowance