GURPALSINGH CHANANSINGH NAGRA,AKOLA vs. DEPUTY COMMISSIONER OF INCOME TAX, CPC, BANGLORE
In the result, appeal filed by the assessee is allowed for statistical purposes
ITA 206/NAG/2023[2017-18]Status: DisposedITAT Nagpur06 May 2024AY 2017-18
Bench: Shri V. Durga Rao & Shri K.M. Roy
For Appellant: Shri S.G. GandhiFor Respondent: Shri Abhay Y. Marathe
Section 143(1)
TDS has been made at his hand using his PAN, the transportation contract receipt belong to Partnership Firm and since the receipt has been included in the income of the Firm taxing the same in the hands of the appellant (partner of the firm) is not correct. Section 199 of the Act provides that the any deduction of tax made
