M/S CHUNDER KHATORE & ASSOCIATES,KOLKATA vs. INCOME TAX OFFICER, WARD - 54(1), KOLKATA, KOLKATA

In the result, assessee’s appeal stands allowed

Bench: Shri Waseem Ahmed & Shri S.S.Viswanethra Raviassessment Year :2007-08

disallowed the expenses U/s 40(a)(ia) of the Income Tax Act, 1961 on the ground that TDS u/s. 194J of Income tax Act, 1961 has not been deducted. It is humbly submitted in this regard that the consultancy charges are in the nature of hiring charges paid for hiring non qualified personnel. Section

TAPAS KUMAR SARKAR,BARASAT, NORTH TWENTY FOUR PARGANAS vs. I.T.O., WARD - 50(1),, KOLKATA

In the result, both the appeals filed by the assessee are partly allowed for statistical purposes