ACIT, CHITTORGARH vs. M/S.THE BANSWARA CENTRAL CO-OPERATIVE BANK LTD., BANSWARA
In the result, the appeal of the Revenue is dismissed
ITA 253/JODH/2016[2012-13]Status: DisposedITAT Jodhpur03 Nov 2022AY 2012-13
Bench: Shri B. R. Baskaran & Shri Sandeep Gosain
Section 36(1)(vii)Section 36(1)(viia)Section 40
section 194C and the decision of ITAT Ahmedabad dt.14.03.2014 in appeal no.1722/Ahd/2010 in the case of Income Tax Officer (TDS) vs. GAIL (India)
Ltd. It is held that the appellant rightly deducted TDS on the payment of Rs.
3,86,244/- for hire of vehicles at the rate prescribed u/s 194C of the Act and therefore disallowance of Rs.3