SERCO INDIA PVT. LTD.,PUNE vs. DCIT, GURGAON

In the result, appeal filed by the Assessee stands allowed

Bench: Shrianil Chaturvedi, Am & Shri N. K. Choudhry, Jm

TDS, which has not been made by the Assessee. The Ld. AO is accordingly directed to disallow the aforesaid expenditure under section 40a(i) of the Act. 9.3 Consequently, the ld. DRP directed the AO to complete the assessment as per the above directions and to incorporate the reasons given by the DRP iro various objections at the appropriate places

ORAVEL STAYS LIMITED (FORMERLY KNOWN AS ORAVEL STAYS PRIVATE LIMITED),GURUGRAM vs. DCIT CIRCLE 76(1), NEW DELHI

In the result, both appeals of the assessee are allowed as above