SH. GURJINDER SINGH,AMRITSAR vs. PR. COMMISSIONER OF INCOME TAX -1, AMRITSAR
In the result, appeal of the assessee is allowed
ITA 185/ASR/2019[2014-15]Status: DisposedITAT Amritsar30 Mar 2023AY 2014-15
Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee
For Appellant: Sh. Ashwani Kalia, CAFor Respondent: Smt. Balwinder Kaur, CIT DR
Section 194CSection 263
194C.
This issue was duly discussed by the AO during assessment proceedings and detailed reply was submitted by the assessee vide Para 4 of reply filed on 28.11.2016. Complete detail of freight payments was filed and it was verified by the AO that freight payments to each truck was within the limit of TDS and for this reason
