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

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

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

THE ACIT, COCHIN vs. SRI. GEORGE MATHEW, COCHIN

In the result, appeal of the Revenue as well as the assessee are allowed for statistical purposes