I.T.O. vs. M/S KUMAR CONSTRUCLTION,
In the result, the appeal of the Revenue is partly allowed
ITA 10/PAT/2015[2009-10]Status: DisposedITAT Patna17 Oct 2023AY 2009-10
Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar
Section 142(1)Section 143(2)Section 271(1)(b)Section 40A(3)
TDS has not been deducted on aforementioned amount. ”
15. As per Sec. 40(a)(ia), if any rent is liable for tax deduction u/s 1941 and tax has not been deducted, the expense is not allowable.
Therefore, Rs. 1,43,10,424/- is disallowed u/s 40(a)(ia) and added back to the income of the assessee. It is pertinent
