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

disallowing the payment of interest on loans taken during the year to prove that the payer is liable to deduct tax-under section 194A. I.T.A. No.68 /Coch/2018 5.2 It was submitted that the liability to deduct tax at source under section 194A arises only when the individual payer is liable to get the books of accounts audited under section 44AB

AROOR CO-OP URBAN SOCIETY LTD,KOZHIKKODE vs. ITO, KOZHIKKODE

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