MR.THOMAS DANIEL,PATHANAMTHITTA vs. THE ITO, WARD-4, THIRUVALLA

In the result, the appeal of the assessee is dismissed

Bench: S/Shri Chandra Poojari, Am & George George K., Jm I.T.A. No.68/Coch/2018 Assessment Year : 2014-15

TDS u/s 194A. The Ld. AR submitted that Section I94A does not apply to individuals unless he is a person liable to tax audit u/s 44AB of the I.T. Act 1961 and in this case, the assessee, being an individual is not within the purview of the said section. Therefore, it was submitted that the department will have to I.T.A

EDARIKODE SERVICE CO-OPERATIVE BANK LTD,MALAPPURAM vs. INCOME TAX OFFICER, WARD TDS, KOZHIKODE, KOZHIKODE

In the result, the appeals filed by the assessee are allowed for statistical purposes