HARIKISHAN DASS RAMKISHAN,KOLKATA vs. I.T.O WD - 45(4),KOLKATA, KOLKATA
In the result, the appeal of the assessee is allowed as stated above
ITA 1887/KOL/2013[2007-08]Status: DisposedITAT Kolkata05 Aug 2016AY 2007-08
Bench: : Shri P.M.Jagtap & Shri S.S. Viswanethra Ravi
For Appellant: Shri B.C. Jain, FCA, ld.ARFor Respondent: Shri Snehtpal Datta, JCIT, Sr.DR
Section 143(3)Section 197A(2)Section 263Section 272A(2)(f)Section 40
disallowance of interest expenditure u/s. 40(a)(ia) r.w.s
194A of the Act and notice was issued to the assessee. In response to such notice the assessee submitted that the loan creditors has deposited their Form No.15G/15H requesting the assessee not to deduct TDS at source on such amount. Besides, the assessee also submitted that it is not conversant with
