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Section 404 Section 43D3 Section 40A(3)3 Section 143(3)2 Deduction2 TDS2 Disallowance2 Addition to Income2

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-IV,, PATHANKOT vs. THE GURDASPUR CENTRAL CO. OPBANK LTD, GURDASPUR

In the result, the ground no

ITA 542/ASR/2017[2013-14]Status: DisposedITAT Amritsar31 Jan 2023AY 2013-14

Bench: Dr. M. L. Meenaandsh. Anikesh Banerjee

Section 143(3)Section 250(6)Section 40Section 43D

173/- made u/s 40(a)(ia) of the Act on account of non deduction of TDS on Building Rent paid as assessee had failed to furnish the evidence regarding definite and ascertainable shares of co-owners to whom rent was paid. ii. On the facts and in the circumstances of the case, the Ld.CIT(A) has wrongly deleted the addition

ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-3, AMRITSAR vs. M/S SURJIT SINGH AND CO, AMRITSAR

In the result, the appeal filed by the Revenue is rejected