VISHAL DATT,JABLPUR vs. ACIT CIRCLE 2(1), JABALPUR

In the result, appeals of the assessee are allowed for statistical purposes

Bench: Shri Kul Bharat & Shri, Nikhil Choudhary

TDS had been deducted on payment. In case of labour charges there are very few instances where receiver signature were not found due-to the reason that the amount was collected by the mukaddam i.e. head of the group of labourer same ‘were explained to the AO but he had not accepted and made the adhoc disallowance against the order

VISHAL DATT,JABALPUR vs. ACIT CIRCLE2(1), JABALPUR

In the result, appeals of the assessee are allowed for statistical purposes