SARAF EXPORTS,SARDARSHAHAR vs. ACIT, JHUNJHUNU
In the result, the appeal of the assessee is partly allowed
ITA 104/JPR/2021[2011-12]Status: DisposedITAT Jaipur20 Feb 2023AY 2011-12
Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)
For Appellant: None (Written submission)For Respondent: Ms Monisha Choudhary (Addl.CIT)
Section 143(3)Section 40Section 801BSection 80ISection 80L
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Saraf Export vs. ACIT
The assessee has claimed deduction for exhibition expenses of Rs.174509/- which were paid to M/s Export Promotion Council for Handicraft. However as per the relevant TDS certificate the assessee had to deduct TDS @0.01% on these payments which had not been deducted. Moreover, it is seen that the submissions of the assessee no where mention
