SHRI KAILASH CHANDRA,BARMER vs. ITO,WARD-1, BARMER
In the result, appeal of the assesse is allowed
ITA 119/JODH/2021[2014-15]Status: DisposedITAT Jodhpur22 Sept 2023AY 2014-15
Section 143(3)Section 154Section 194Section 194ISection 40Section 40a
TDS for any other reason or that he was covered under any other provisions so as not to be liable for disallowance u/s 40(a)(ia). It is true that under proviso to sec 201 and second proviso to 40(a) (ia), no disallowance is called for if the appellant had produced relevant certificate in compliance of proviso
