UTKAL GRAMYA/ GRAMEEN BANK,SAMBALPUR vs. ITO (TDS), SAMBALPUR

In the result, appeals of the assessee i

Bench: Shri C.M. Garg, Jm & Shri L.P. Sahu, Am आयकर अपीऱ सं./Ita No.190 To 192/Ctk/2019 (नििाारण वषा / Assessment Year :2010-2011 To 2012-2013) Utkal Gramya/Grameen Bank, Vs. Ito(Tds), Sambalpur Dhanupalli, Dist-Sambalpur-768005 Tan No. : Bbnb 00759 D (अऩीलाथी /Appellant) (प्रत्यथी / Respondent) .. ननधाारिती की ओर से /Assessee By : Shri P.K.Mishra, Advocate िाजस्व की ओर से /Revenue By : Shri J.K.Lenka, Dr

disallowance of interest by invoking section 40(a)(ia) then assessee filed declarations claimed to have been submitted to him by payees of interest, in office of Commissioner (TDS) as required by sub-section (2) of section 197A

DILLIP KUMAR NAYAK,BHUBANESWAR vs. JCIT, RANGE-2, BHUBANESWAR

In the result, the appeal of the assessee is partly allowed

Bench: Shri Chandra Mohan Garg, Jm & Shri L.P. Sahu, Am आयकर अऩीऱ सं./Ita No.330 & 339/Ctk/2017 (नििाारण वषा / Assessment Year :2011-2012 & 2012-2013) Shri Dilip Kumar Nayak, Vs. Jcit, Range-2, Bhubaneswar Plot No.270/A, Saheed Nagar, Bhubaneswar, Dist: Khurda, Odisha-751016 स्थायी ऱेखा सं./ Pan No. : Aahpn 0352 M (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. यनधागररती की ओर से /Assessee By : Shri P.K.Mishra, Advocate राजस्व की ओर से /Revenue By : Shri Subhendu Dutta, Dr

disallowance u/s.40(a)(ia) of the Act can be made in respect of payment made to NBFCs. The coordinate bench of the Tribunal has decided on the similar issue in favour of the assessee which reads as under :- “7. We have heard the rival submissions, perused the orders of lower authorities and materials available on record. We find that

SANJAY KUMAR AGRAWAL,ROURKELA vs. ITO,WARD-2, ROURKELA

In the result, both appeals of the assessee are allowed partly

disallowed Rs.3,30,000/- u/s.40(a)(ia) of the Act claimed by the assessee under the same head for Assessment Year 2013-2014. 5. Being aggrieved, the assessee preferred appeals before the CIT(A), wherein the CIT(A) held that the assessee could not submit a certificate from chartered accountant before prescribed authority and, accordingly, the CIT(A) dismissed both

SANJAY KUMAR AGRAWAL,ROURKELA vs. ITO,WARD-2, ROURKELA

In the result, both appeals of the assessee are allowed partly

disallowed Rs.3,30,000/- u/s.40(a)(ia) of the Act claimed by the assessee under the same head for Assessment Year 2013-2014. 5. Being aggrieved, the assessee preferred appeals before the CIT(A), wherein the CIT(A) held that the assessee could not submit a certificate from chartered accountant before prescribed authority and, accordingly, the CIT(A) dismissed both