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Section 201(1)8 Section 2018 Section 4(1)4 Section 2044 Section 44 Section 133A4 Section 1944 TDS4 Addition to Income4 Survey u/s 133A

M/S. JACK N JILL,DIMAPUR vs. INCOME TAX OFFICER, TDS-1, GUWAHATI

In the result, all the four appeals of the assessee are allowed

ITA 14/GTY/2022[2016-17]Status: DisposedITAT Guwahati12 Jun 2023AY 2016-17

Bench: Shri Sanjay Garg & Shri Girish Agrawal

For Appellant: Shri Sanjay Mody, FCAFor Respondent: Shri N. T. Sherpa, JCIT

Section 133ASection 194Section 201Section 201(1)Section 204Section 4Section 4(1)

1) of the Act. According to him, sec. 4(2) categorically provides that in respect of such an amount which does not form part of total income, the provisions of TDS are not attracted. 5.2. Ld. Counsel also placed reliance on the decision of Hon’ble jurisdictional High Court of Gauhati in the case of Sing Killing