RAJTECH INFRASTRUCTURE PVT. LTD. ,PRATAPGARH. vs. ACIT, CIRCLE, CHITTORGARH

In the result, appeal of the assessee is allowed for statistical purpose

Bench: Shri Pavan Kumar Gadale & Dr. Dipak P. Ripote

section 194A(3)(iii) of the Act. 2 Rajtech Infrastructure Pvt. Ltd., [A] Findings & Analysis : 4. In this case, assessee has paid Rs.13,52,500/- to M/s.Hinduja Leyland Finance, Mahindra Finance and Indesand Finance. Since no TDS was made, Assessing Officer(AO) disallowed

ACIT, CENTRAL CIRCLE, BIKANER vs. SMT. ALPANA GUPTA, SRIGANGANAGAR

In the result, this appeal of the Revenue is dismissed