33 results for “TDS”+ Set Off of Lossesclear
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In the result, the appeal of the assessee is allowed
Bench: Shri Rajpal Yadav & Shri Dr. Manish Boradi.T.A. No. 361/Pat/2023 Assessment Year: 2014-15 Anil Kumar National Faceless Assessment Centre M/S Raj Trading Company, Nfac, Delhi Harnaut, Nalanda, Patna-803110 Vs Bihar [Pan : Azopc268H] अपीलार्थी/ (Appellant) प्रत्यर्थी/ (Respondent)
loss account has not been subject to TDS, issued notice u/s 148 of the Act and carried out the re-assessment proceedings. But since the assessee did not respond to the notices, the ld. Assessing Officer completed the reassessment proceedings making disallowance u/s 40(a)(ia) of the Act at ₹1,44,000/- for non-deduction of tax at source