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)
section 40(a)(ia) is attracted here also.
Hence, It is my opinion that the assessee has claimed Rs. 18,91,877/- under the head of advertisement but he has not deducted TDS on the payments. Therefore, the AO proceeded to make disallowance of Rs. 18,91,877/- u/s 40(a) (ia) of the Income Tax Act, 1961 and added
