MANIMUTHU,DINDIGUL vs. ITO WARD 1, DINDIGAL
In the result the appeal of the assessee is allowed
ITA 1450/CHNY/2024[2018-19]Status: DisposedITAT Chennai09 Aug 2024AY 2018-19
Bench: Shri Mahavir Singh, Hon’Ble & Shri S. R. Raghunatha, Hon’Bleआयकर अपीलसं./Ita No.: 1450/Chny/2024 िनधा"रणवष" / Assessment Year: 2018-19 P. Manimuthu, Income Tax Officer, No.1, A.K. Traders, Shanmuga V. Ward -1, Towers, Dindigul. Dindigul Road, Vadamadurai, Dindigul District – 624 802. [Pan: Aohpm-0872-K] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओरसे/Appellant By : Shri. R. Andichamy, Ca : Smt. M.S. Deeptha, Jcit ""यथ" क" ओरसे/Respondent By सुनवाई क" तारीख/Date Of Hearing : 07.08.2024 घोषणा क" तारीख/Date Of Pronouncement : 09.08.2024 आदेश /O R D E R
For Appellant: Shri. R. Andichamy, CA
Section 143(3)Section 194Section 194DSection 194HSection 40
TDS is deductible
Further ,as per Section:194H:Commission or brokerage: Any person, not being an individual or a Hindu undivided family, who is responsible for paying, on or after the 1st day of June, 2001, to a resident, any income by way of commission
(not being insurance commission referred to in section 194D
