RAJIV KUMAR TIWARI,SAHARANPUR vs. DCIT-ACIT- CEN CIR DDN, DEHRADUN
In the result, the appeal of the assessee is partly allowed for statistical purposes
ITA 157/DDN/2024[2018-19]Status: DisposedITAT Dehradun09 Jul 2025AY 2018-19
Bench: Shri Vimal Kumar & Shri Brajesh Kumar Singhassessment Year: 2018-19 Rajiv Kumar Tiwari, Acit, Central Circle, A-7, Awas Vikas, Dehradun, Income Tax Office, 52/1, Delhi Road, Vs Rajpur Road, Dehradun Saharanpur, Uttarakhand-248001 Uttar Pradesh-247001 Pan-Adfpt9463L Appellant Respondent
Section 143(1)Section 201Section 201(1)Section 40Section 44A
TDS in regard to interest paid to NBFCs. The ld. AR submitted referring to the second proviso to section 40(a)(ia) of the Act, which states that where an assessee fails to deduct the whole or any part of the tax in accordance
with the provisions of Chapter XVII-B on any such sum but is not deemed
