SH. SURAJ PRAKASH,AMRTITSAR vs. INCOME TAX OFFICER, WARD - 5(5),, AMRITSAR
In the result, the assessee’s appeal is partly allowed
ITA 638/ASR/2017[2014-15]Status: DisposedITAT Amritsar30 Apr 2019AY 2014-15
Bench: Sh. Sanjay Arorai.T.A. No. 638/Asr/2017 Assessment Year: 2014-15
For Appellant: Sh. K. R. Jain (Adv.)For Respondent: Sh. Charan Dass (D.R.)
Section 143(3)Section 2(24)(vi)
TDS at full amount, despite the assessee being the owner of one-half share; the balance amount being received only for and on behalf of the other three co-owners, is valid
3
Suraj Parkash v. ITO in law, as explained in CIT v. Ganesh Narayan Brijlal Ltd. [2017] 292 CTR 518
(Cal).
3. Before me it was claimed that
