ACIT, TIRUNELVELI vs. NEW SANTHA STORES, PALAYAMKOTTAI
In the result, the appeal filed by the Revenue and the cross objection filed by the assessee are dismissed
ITA 1161/CHNY/2017[2009-2010]Status: DisposedITAT Chennai10 Mar 2021AY 2009-2010
Bench: Shri Mahavir Singhand Shri G. Manjunathaआयकर अपील सं./Ita No.: 1161/Chny/2017 िनधा"रण वष" / Assessment Year: 2009-10 The Asst. Commissioner Of M/S. New Santha Stores, Income Tax, V. Cement Stockists, No.9, Circle – 1, Market Building, Tiruchendur Road, Tirunelveli Palayankottai, Tirunelveli – 627 002. Pan: Aacfn4870D (अपीलाथ"/Appellant) (""यथ"/Respondent) & Co No.: 74/Chny/2017 (In Ita No.1161/Chny/2017) िनधा"रण वष" / Assessment Year: 2009-10 M/S. New Santha Stores, The Asst. Commissioner Of Income Tax, V. Cement Stockists, No.9, Circle – 1, Market Building, Tiruchendur Tirunelveli Road, Palayankottai, Tirunelveli – 627 002. Pan: Aacfn4870D (अपीलाथ"/Appellant) (""यथ"/Respondent) राज" की ओर से /Revenue By : Shri G. Chandrababu, Addl.Cit "नधा"रती क" ओर से/Assessee By : Shri G. Baskar, Advocate सुनवाई क" तार"ख/Date Of Hearing : 17.02.2021 घोषणा क" तार"ख/Date Of Pronouncement : 10.03.2021
For Appellant: Shri G. Baskar, AdvocateFor Respondent: Shri G. Chandrababu, Addl.CIT
Section 194CSection 194ISection 40Section 40a
disallowances cannot be made u/s.40(a)(ia) of the Act. The CIT(A) also held that provisions of section 194C is not applicable to the impugned payments. The Revenue filed appeal against order of CIT(A) and the Tribunal has set aside the appeal to the file of the AO on the issue of applicability of provisions of section
