KSHIPRA DHAWAN,SAHARANPUR vs. DCIT CEN CIR DDN, DEHRADUN

In the result, the appeal of the assessee is partly allowed for statistical purposes

Bench: Shri Vimal Kumar & Shri Brajesh Kumar Singh

2. The Ld. CIT(A) has grossly erred in law and on facts by holding that the provisions of section 40(a)(ia) are applicable in the case of the appellant even in the absence of any express order under section 201 of Income Tax Act and the appellant has not furnished any judgement or court ruling to argue otherwise

KSHIPRA DHAWAN,SAHARANPUR vs. DCIT CEN CIR DDN, DEHRADUN

In the result, the appeal of the assessee is partly allowed for statistical purposes