ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-SHILLONG, SHILLONG vs. M/S. DHAR CONSTRUCTION COMPANY, SHILLONG
In the result, the appeal of revenue is partly allowed
ITA 181/GTY/2020[2017-18]Status: DisposedITAT Guwahati02 Jan 2023AY 2017-18
Section 143(2)Section 15Section 192Section 194HSection 197(2)Section 40
TDS on commission paid to partners. The ld. AO has alleged that the assessee failed to deduct tax at source on the commission paid to its partners. The ld. CIT(A) dealt with the case placing reliance on the decision of ITAT Chandigarh in the case of Assam Tea House, Chandigarh Vs. Department of Income Tax in ITA
No.759/Chd/2011 observed
