INCOME-TAX OFFICER, BATHINDA vs. SH. MOHAN LAL, BATHINDA
ITA 170/ASR/2015[2011-12]Status: DisposedITAT Amritsar03 Jan 2018AY 2011-12
Bench: Sh. T. S. Kapoor & Sh. N. K. Choudhryi.T.A. No. 170/(Asr)/2015 Assessment Year: 2011-12 Pan: Aajpl8560B Income Tax Officer, Vs. Sh. Mohan Lal Prop. Ward-1(2), Bathinda. M/S Ramji Dass Bko, Vill. Bhagiwander, Tehsil Talwandi Sabo, Distt. Bathinda. (Appellant) (Respondent)
For Appellant: Sh. S. S. Kanwal (D. R.)For Respondent: Sh. P. N. Arora (Adv.)
Section 133A(1)Section 194CSection 40Section 69C
TDS as per the provisions of section 194C of the Act, which attracted the mischief of the provisions of section 40(a)(ia) of the Act. The appellant contests this disallowance on the ground that these represented labour charges for job work of “bharai” and “nikasi” which were disbursed through the appellant’s employee jamadars, Sri Bikkar