INSTITUTE OF CLINICAL RESEARCH INDIA SOCIETY,DEHRADUN vs. CIT(A), DEHRADUN
Appeal is allowed
ITA 45/DDN/2024[2012-13]Status: DisposedITAT Dehradun13 Jun 2025AY 2012-13
Bench: Shri Satbeer Singh Godara & Shri M. Balaganesh(Through Video Conferencing) Assessment Year: 2012-13 Institute Of Clinical Research Vs. Commissioner Of Income India Society, Tax (Appeals), 1St Floor, Building No.1, Dehradun Treenetra Vihar, Near Kargt Chowk, Dehradun Pan :Aabai3710P (Appellant) (Respondent) Assessee By None Department By Sh. Amar Pal Singh, Sr. Dr
Section 11Section 12ASection 194Section 194JSection 2(15)Section 40
34,480/- Rs.1,05,850/-
Rs.3,06,457/- and accordingly he disallowed the entire payments on the ground that TDS under Section 194J have not been deducted and added to total income of the assessee.
4. Before the CIT(A), the assessee's contention was that the provision of Section 40(a)(ia) are not applicable in the case
