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. The ld. DR has also relied upon the decision dated 09.04.2018 of Mumbai Benches of Tribunal in the case of Mr. Shekhar Dadarkar vs. DCIT ITA No.7642 of 2012. He has relied upon the orders of the authorities below.
5. I have considered the rival submissions and perused the relevant materials