ITO WARD-1(1) NAGPUR, NAGPUR vs. ASHWAMI SALES AND MARKETING PVT.LTD, NAGPUR
In the result, appeal filed by the Revenue is dismissed
ITA 294/NAG/2023[2013-14]Status: DisposedITAT Nagpur21 Aug 2024AY 2013-14
Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member
For Appellant: Shri Hitesh P. ShahFor Respondent: Shri Kailash C. Kanojiya
Section 143(1)Section 194(7)Section 194CSection 194C(6)Section 194C(7)Section 40Section 40A(2)(b)
TDS, filing of PAN of the Payee-
Ashwami Sales and Marketing Pvt. Ltd.
ITA no.294/Nag./2023
Transporter alone is sufficient and no confirmation letter as required by the learned CIT is required.
26. On the aspect of observation of the learned CIT that Sections 194C(6) and Section 194C(7