M/S. UDAYA RAVI ARECANUT COMPANY,SHIVAMOGGA vs. INCOME TAX OFFICER, WARD-1 & TPS, SHIMOGA
In the result, appeal of the assessee is partly allowed for statistical purposes
ITA 2336/BANG/2024[2022-23]Status: DisposedITAT Bangalore21 Mar 2025AY 2022-23
Bench: Shri Laxmi Prasad Sahu & Shri Keshav Dubeyassessment Year: 2022-23
For Appellant: Sri Ravishankar, A.RFor Respondent: Shri Ganesh R Ghale, Standing Counsel for department
Section 143(1)Section 154Section 194QSection 244ASection 249Section 250
disallowance of TDS credit. On going through the Form 26AS (Placed at page 4-16 of PB), we also take note of the fact that the TDS have been deducted u/s 194A i.e. on Interest on security deposits, U/s 194H i.e. on Commission or brokerage & u/s 194Q i.e. on payment of certain sum for purchase of goods.
Therefore, we find
