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

40(a)(ia) was introduced in the Finance Act w.e.f. 1/4/2013, assessee cannot claim the benefit of that because, it is deemed to be an assessee in default under the 1st proviso to sub section (1) of Section 201. Since the assessee has failed to deduct TDS

HI-LITE BUILDERS PRIVATE LIMITED ,KOZHIKODE vs. DCIT, CENTRAL CIRCLE-1, KOZHIKODE, KOZHIKODE

In the result, the appeal by the assessee is allowed