SH. AMRINDER SINGH DHIMAN,NAKODAR vs. ADDITIONAL COMMISSIONER OF INCOME TAX, RANGE PHAGWARA, PHAGWARA
In the result, the appeal of the assessee is partly allowed
ITA 584/ASR/2017[2010-11]Status: DisposedITAT Amritsar25 Feb 2022AY 2010-11
Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee
For Appellant: NoneFor Respondent: Sh. Trilochan Singh PS Khalsa, Sr DR
Section 40
Section 40a(ia) states that any amount on which tax is deductible at source and such tax has not been deducted or after deduction has not been paid then such sum shall not be deducted in computing the income chargeable under the head 'profits of business or profession'.
d. In the present case, TDS was to be deducted
