SRI. GEORGE MATHEW,COCHIN vs. THE ITO, COCHIN
In the result, appeal of the Revenue as well as the assessee are allowed for statistical purposes
ITA 251/COCH/2016[2012-13]Status: DisposedITAT Cochin23 Jun 2022AY 2012-13
Bench: Shri George George K. & Shri Laxmi Prasad Sahuteam Sustain Cr Building Vs. Plot No. 71, Mra I.S. Press Rod Kakkanadu, Kochi 682030 Kochi 682018 Pan – Adwpm1819L Appellant Respondent
For Appellant: Smt. Preetha S. Nair, AdvocateFor Respondent: Shri Shantam Bose, CIT-DR
Section 40
u/s 40(a)(ia) of the Income Tax Act, 1961, for not effecting
TDS from the expenses under the head -'Design & CAS expenses',
Salary & allowances, Godown rent and professional charges.
3. The learned CIT(A) erred in considering the issue on the basis of details provided by the assessee, as the break-up of expenses furnished by the assessee
