ACIT, NAGERCOIL vs. M/S. VILAVANCODE SELF RELIANCE CREDIT SERVICES LTD., NAGERCOIL

In the result, the appeal filed by the Revenue stands dismissed

Bench: Shri N.R.S. Ganesan & Shri M. Balaganeshआयकर अपील सं./Ita No.2651/Mds/2016 "नधा"रण वष" / Assessment Year : 2012-13

Section 194A of the Act. The assessee claimed before the Assessing Officer that the depositors furnished Form 15G / 15H for non-deduction of tax. Referring to Rule 29C of Income-tax Rules, 1962, the Ld. D.R. submitted that when the assessee accepts declaration Form 15G / 15H, the same shall be delivered to the Chief Commissioner or Commissioner having jurisdiction