M/S. PMS DIESELS,,PHAGWARA vs. ADDL. COMMISSIONER OF INCOME TAX, PHAGWARA
In the result, the assessee’s appeal is partly allowed
ITA 65/ASR/2016[2006-07]Status: DisposedITAT Amritsar31 Jul 2018AY 2006-07
Bench: Sh. Sanjay Arora & Sh. N. K. Choudhryi.T.A. No. 65/Asr/2016 Assessment Year: 2006-07
For Appellant: Sh. Tarun Bansal (Adv.)For Respondent: Sh. Rajeev K. Gubgotra, (D.R.)
Section 143(3)Section 194CSection 201Section 268ASection 40
TDS on the impugned sum.
How could, then, one may ask, section 40(a)(ia) be regarded as applicable? The order by the tribunal, as apparent from the applicable monetary limits u/s. 268A of the Act, precluding the Revenue from challenging the same in further appeal, has attained finality. The impugned disallowance is accordingly deleted.
For the next two sums
