LAXMAN SINGH SOLANKI (FIRM),PALI vs. ITO, , PALI
In the result, the appeal of the assessee is allowed for statistical purposes
ITA 795/JODH/2024[2014-15]Status: DisposedITAT Jodhpur30 Oct 2025AY 2014-15
Bench: SHRI. LALIET KUMAR (Judicial Member), DR. MITHA LAL MEENA (Accountant Member)
For Appellant: Shri Amit Kothari, C.AFor Respondent: Shri Arvind Kumar Gehlot, Addl. CIT DR
Section 143(3)Section 147Section 194ASection 194C
TDS is liable to be deducted. Therefore, disallowance of interest paid of Rs.4,46,546/- is bad in law and against the principles of natural justice.
3 The Ld. AO has erred in disallowing the 100% of expense which is bad in law and against the principles of natural justice.
4 The appellant pray for suitable costs.
3. Briefly
