M/S SHREE BALAJI CONCEPTS,MARGAO vs. INCOME TAX OFFICER (INTERNATIONAL TXATION), WARD -1, PANAJI
The appeal of the assessee is allowed in the terms indicated as above
ITA 73/PAN/2018[2012-13]Status: DisposedITAT Panaji13 May 2022AY 2012-13
Bench: Dr. M. L. Meena & Sh. Anikesh Banerjeei.T.A. No. 73/Pan/2018 Assessment Year: 2012-13
For Appellant: Shri M. R. Hegde, CA &For Respondent: Smt. Rijula Uniyal, Sr. DR
Section 156Section 191Section 195Section 201Section 201(1)Section 205
disallowance is only in context of Residents [u/s 40a(ia)].
Further this benefit of proviso to section 201(1) is available subject to furnishing by the deductor a certificate from the accountant in Form 26. No such certificate was filed either before the AO or during the course of the appellate proceedings.
Jurisdictional Tribunal in case of Intel Tech India
