SHRI KEWAL KRISHAN,FEROZEPUR vs. INCOME TAX OFFICER, WARD, ZIRA
In the result, the appeal of the assessee is allowed for statistical purposes
ITA 541/ASR/2019[2016-17]Status: DisposedITAT Amritsar11 Aug 2022AY 2016-17
Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee
For Appellant: Sh. Kuldip Singh Sra, CAFor Respondent: Sh. Manpreet Singh Duggal, Sr. DR
Section 10(37)Section 143(3)Section 23Section 28(2)Section 3ASection 3A(1)Section 56Section 56(2)Section 57
TDS of Rs.4,07,893/- was effected on the said amount @ 20%+3% CESS.
8. In terms of the provisions of sub section (iv) of section 57, read with sub- clause (viii) of section 56(2
