MAHARAJA GANGA MAHAL,BIKANER vs. ITO, TD,, BIKANER
In the result, all the appeals are partly allowed
ITA 83/JODH/2023[2016-17]Status: DisposedITAT Jodhpur18 Sept 2023AY 2016-17
Bench: Shri Saktijit Dey, Vice- & Shri Girish Agrawal
For Appellant: Sh. Shafi Mohd. Chouhan, Adv. &For Respondent: Sh. Rajeev Mohan, JCIT-DR
Section 133ASection 194ASection 194A(3)Section 194CSection 201Section 201(1)
7. We have considered rival submissions and perused materials on
record. Undisputedly, the assessee had paid interest of Rs.6,13,104/-
to AU Financiers (India) Ltd. in the year under consideration. Alleging
non-deduction of tax at source under section 194A of the Act, the
Assessing Officer has raised demand under section