M.K. AGRAWAL & CO.,SONEBHADRA vs. ACIT RANGE-III, MIRZAPUR
In the result, the appeal of the assessee is allowed
ITA 309/ALLD/2017[2010-11]Status: DisposedITAT Allahabad03 Dec 2020AY 2010-11
Bench: Shri Vijay Pal Raoassessment Year: 2010-11 M.K. Agrawal & Co., V. Acit, Range-Ii, Mirzapur Sonebhadra
For Appellant: Shri S. K. Jaiswal, CAFor Respondent: Shri A. K. Singh,Sr. DR
Section 194ASection 194ISection 2Section 40Section 40a
TDS u/s 194I of the Income Tax Act. In support of his contention, he has relied upon a decision of Hyderabad Benches of Tribunal dated 04.03.2014 in the case of ACIT vs. M/s R.
Balarami Reddy & Co. in ITA No.2224 of 2011 and submitted that the Tribunal has considered the Explanation 1 to section
