RAVI LOCHAN SINGH,PATNA vs. ACIT, CIRCLE-5, PATNA
In the result, the appeal filed by the assessee is dismissed
ITA 124/PAT/2020[2011-12]Status: DisposedITAT Patna08 Jan 2025AY 2011-12
Bench: SHRI DUVVURU RL REDDY, VICE PRESIDENT SHRI SANJAY AWASTHI (Accountant Member)
Section 250Section 32Section 32(1)
2,93,160/- is liable to be confirmed.
Ground 11 regarding TDS deductible under chapter XVII-B on account of advertisement a/c of Rs. 18,91,877/-. The A.O has made the addition amount of Rs. 18,91,877/- with stating that assessee missed to deduct tax on payment under the head of advertisement/promotion amounting