TRIVENI GLASS LIMITED,ALLAHABAD vs. INCOME TAX OFFICER WARD 2(3) , ALLAHABAD

In the result, the appeal filed by assessee in ITA no

Bench: Shri.Vijay Pal Rao& Shri Ramit Kochar

2) of the 1961 Act. The assessee submitted credit notes issued to different persons , and submitted before the AO that such rebate is attributable to the promptness of payments and also to performance. The AO observed that these credit notes referred to payments as ‘Commission’. The AO further observed that the assessee has not deducted income-tax at source

TRIVENI GLASS LIMITED,ALLAHABAD vs. INCOME TAX OFFICER WARD 2(3), ALLAHABAD