RAVI LOCHAN SINGH,PATNA vs. ITO, WARD-5(1), PATNA

In the result, both the appeals of the assessee are allowed

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Girish Agrawal

226, wherein it has been propounded that in case a recipient has included the receipts from an assessee in its income, then in the hands of the payer, the deduction would not be disallowed under section 40(a)(ia) on the ground that TDS was not deducted. The assessee has filed evidence, copy of the return of Dr. Sitasaran Singh

RAVI LOCHAN SINGH,PATNA vs. ITO, WARD-5(1), PATNA

In the result, both the appeals of the assessee are allowed

Shri Rajpal Yadav, Vice-(Kz) & Shri Girish Agrawal