SAURABH SINGHAI L/H LATE SHRI MAHENDRA KUMAR JAIN,SAGAR vs. INCOME TAX OFFICER-3 SAGAR, SAGAR

In the result, the assessee‟s appeal is dismissed

Bench: Sh. Sanjay Arora, Hon'Ble & Sh. Manomohan Das, Hon‟Ble

disallowance u/s. 40(a)(ia). Sh. Ghai would before us further add that s. 194C(7) is even otherwise independent of s. 194C(6). 5.3 The same, however, did not find acceptance by the ld. Pr. CIT; the operative part of the impugned order reading as under: „5. The assessee has not complied with the provisions of section

KRISHNA CONSTRUCTION COMPANY ,REWA vs. DY COMMISSIONER OF INCOME TAX CIRCLE, KATNI