SRI.V.J.FRANCIS M/S.LISCO COIR TEX,ALAPPUZHA vs. THE ACIT,, ALAPPUZHA
In the result, the appeals filed by the assessee are partly allowed for statistical purposes
ITA 64/COCH/2019[2010-11]Status: DisposedITAT Cochin22 Mar 2019AY 2010-11
Bench: Shri Chandra Poojari, Am & Shri George George K, Jm
For Appellant: Written submission by Smt.Lakshmi N., CAFor Respondent: Smt.A.S.Bindhu, Sr.DR
Section 143(3)Section 17(2)Section 192Section 194Section 40
88,000 made by the appellant on which TDS has already been deducted
@ 30% u/s. 192 by treating the said payment as rent u/s. 1941. The Learned Assessing Officer as well as the Learned CIT (A) ought to have appreciated the fact that tax for the rent amount included as perquisite in salary was deducted in accordance with the provisions
