GUPTA JI BROTHERS RICE PRIVATE LIMITED,DALMIA NAGAR vs. DCIT CIRCLE-3, GAYA

In the result, the appeal of the assessee is partly allowed

Bench: SHRI SONJOY SARMA, JUDICIAL MEMBER SHRI SANJAY AWASTHI (Accountant Member)

section 194H (commissioner or brokerage) of the Act. 3. We have carefully considered the submissions on Ld. AR/DR and also gone through the documents before us. There is strength in the arguments of the Ld. Authorised Representative that the reasons advanced by the Ld. AO in making the disallowance

RAVI LOCHAN SINGH,PATNA vs. ACIT, CIRCLE-5, PATNA

In the result, the appeal filed by the assessee is dismissed