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)
disallowing the payments made u/s 40(a)(ia) of the Act."
6. Per contra, Ld. Sr. DR placed reliance on the order of Ld.
AO and asserted that whether income is taxable or not, deduction of tax at source is a mandatory requirement u/s.
194-I which the assessee has failed to do so. According to him, the assessee
