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Section 80P(2)2 Section 143(2)2

ASSTT.COMMISSIONER OF INCOME TAX CIRCLE-5, NAGPUR vs. THE NIRMAL UJWAL CREDIT CO-OP SOCIETY LTD, NAGPUR

In the result, appeal for the A

ITA 391/NAG/2019[2014-15]Status: HeardITAT Nagpur27 Nov 2024AY 2014-15

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Manoj G. MoryaniFor Respondent: Shri Vikash Agrawal

Section 139(1)Section 143(2)Section 143(3)Section 36(1)(viia)Section 80PSection 80P(2)

10B of the Act to the assessee on the addition made by way of disallowance u/s. 40(a)(ia) of the Act made on account of non-deduction of TDS. We thus do not find reason to interfere with the first appellate order on the issue. The same is upheld. The issue is thus decided against the revenue. The above