THE GURDASPUR CENTRAL COOP BANK LTD,GURDASPUR vs. THE DY. COMMISSIONER OF INCOME-TAX, CIRCLE- VI,, PATHANKOT
In the result, the assessee’s appeal is allowed for statistical purposes
ITA 681/ASR/2017[2014-15]Status: DisposedITAT Amritsar24 May 2018AY 2014-15
Bench: Sh. Sanjay Arora & Sh. N. K. Choudhryi.T.A. No. 681/Asr/2017 (And Stay Application No. 01/Asr/2018) Assessment Year: 2014-15
For Appellant: Sh. Vinamar Gupta & Vibhore Gupta (CAs.)For Respondent: Smt. Prabhjot Kaur CIT (D.R.)
Section 143(3)Section 194ASection 40Section 44A
TDS returns. The figure reported per the audit report u/s. 44AB can reasonably be regarded as conclusive, subject of course to the verification – where and to the extent considered proper, by the Assessing Officer.
In this regard, we may though add, the obligation to deduct tax at source (as per law) is on the assessee-bank, i.e., taken
