M/S. VALLABH MARKET,GADARWARA vs. PR. CIT-1, , JABALPUR
In the result, the assessee‟s appeal is partly allowed
ITA 12/JAB/2021[2016-17]Status: DisposedITAT Jabalpur29 Jun 2022AY 2016-17
Bench: Shri Sanjay Arora, Hon‟Ble & Shri Manomohan Das, Hon'Ble
For Appellant: Shri Rahul Bardia, FCAFor Respondent: Shri U.B. Mishra, CIT-DR
Section 263Section 263(1)
TDS: The column of TAR is not 34(b), as the ld. Pr. CIT states in his order, but column 34(a), which refers to Annexure-11 (PB pg.17), clearly reflecting the deduction of tax at source on the interest amount of Rs. 32.01 lacs, as indeed on the contractual payments as well as payment for technical services.
b)
Provision