In the result, assessee’s appeal stands partly allowed
Bench: Shri Waseem Ahmed & Shri S.S.Viswanethra Raviassessment Year :2008-09
197A of the Income-tax Act, 1961 – Business disallowance – Interest, commission etc, paid to resident from which no tax was deducted at source – rent – Assessment year 2008-09 – Assessee paid rent to land lady, which was below taxable limit, without deduction of tax at source under section 194-I – It filed form No. 15G being given by land lady – Assessing