VISWANATHA SHENOY,ERNAKULAM vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 2(2), KOCHI, KOCHI

In the result, the appeal filed by the assessee is allowed for statistical purposes

Bench: Shri Inturi Rama Rao & Shri Soundararajan K.Assessment Year : 2007-08

section 194C of Page 2 of 4 the Act and therefore the AO had issued a notice proposing to disallow the expenses u/s. 40(a)(ia) of the Act. The assessee submitted that he has obtained the declaration in form 15-I as per Rule 29D of the Income Tax Rules, 1962 and by mistakenly the said forms were

M/S.VIJAYA HOSPITALITY AND RESORTS LTD,ERNAKULAM vs. THE ADCIT(TDS), COCHIN

In the result, the appeal filed by the assessee is allowed