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Section 194A6 Section 40a5 Section 403 Section 194I2

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

disallowed by invoking the provision to section 40(a)(ia) of the Income Tax Act. The AO has invoked the provision to section 194A r.w.s. 40(a)(ia) as specified in the impugned order and hence there is no question of applying the section 194I