SUDARSANAN P.S vs. COMMISSIONER OF INCOME TAX
ITA/70/2017HC Kerala06 Jul 2021
Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS
For Respondent: COMMISSIONER OF INCOME TAX
Section 194Section 194CSection 194HSection 260ASection 40Section 69C
88,677/- made by the assessing officer on account of the dis-
allowance under Section 40(a)(ia) of the Act for non-payment of TDS under
Section 194C of the Act.
3. Whether the addition of Rs.8,86,790/- made by the
assessing officer as affirmed by the Tribunal on account of disallowing
