Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra
194H of the Income Tax Act 1961 further an accumulated commission of Rs.76,569 only has been received by assessee during the financial year 2016-17 relevant to it's AY 2017-18. 7. For that on the facts and circumstances of the case the deposits made during the period of demonetization i.e. Rs 13,42,000 as per assesse