2 results for “disallowance”+ Section 29Cclear
Sorted by relevance
Bench: Shri Ak Garodia & Shri Pankaj Ranka, No.157, 15Th Cross, Cubbonpet Main Raod, Bengaluru. . Appellant Pan No. – Adzpr8650H. Vs. The Income-Tax Officer, Ward-2(3) (3), Bangalore. Respondent Appellant By : Shri Bharath L, C.A Respondent By : Shri Palani Kumar, Acit Date Of Hearing : 22-11-2017 Date Of Pronouncement : -11-2017 O R D E R
disallowing a sum of Rs. 2,52,146/- being interest paid ITA No.35/B/17 2 to Shristi Corporation for non-deduction of tax at source under section 40(a)(ia) of the Act. c) The LAA erred in confirming the action of the LAO in not considering that the Appellant had not deducted tax at source on the interest payment