TRIVENI GLASS LIMITED,ALLAHABAD vs. INCOME TAX OFFICER WARD 2(3) , ALLAHABAD
In the result, the appeal filed by assessee in ITA no
ITA 19/ALLD/2020[2012-13]Status: DisposedITAT Allahabad14 Oct 2021AY 2012-13
Bench: Shri.Vijay Pal Rao& Shri Ramit Kochar
For Appellant: Ms. Tanu Singhal, CAFor Respondent: Shri A. K. Singh,Sr. DR
Section 143(3)Section 154Section 253(3)
Section 40(a)(ia), the same is to be disallowed. We hold so and order accordingly, that Rs. 58,72,488/- claimed as Rebate Expenses is to be disallowed and added to the income of the assessee for the reasons that no income tax was deducted at source u/s 194H