ANJALI PUSHKAR HINGANE,,NASHIK vs. INCOME-TAX OFFICER, WARD - 1(3),, NASHIK
In the result, the appeal of the assessee is partly allowed for statistical purposes
ITA 2837/PUN/2017[2012-13]Status: DisposedITAT Pune20 Nov 2018AY 2012-13
Bench: Shri D. Karunakara Rao, Am आयकरअपीलसं. / Ita No.2837/Pun/2017 "नधा"रणवष"/ Assessment Year : 2012-13 Anjali Pushkar Hingane, Prop. M/S Areen Petroleum Services, Saikheda Phata, At Post Chandori, Taluka- Niphad, Dist. Nashik. अपीलाथ"/Appellant Pan : Abiph8603F …. Vs. Ito, Ward- 1(3), …. ""यथ"/ Respondent Nashik.
For Appellant: Shri Sanket JoshiFor Respondent: Shri Rajesh Gawli
Section 194A
disallowance u/s 40(a)(ia) of Rs.5,80,108/- made by the A.O. in respect of interest payment made to M/s. The Sanjivani Gramin Biger Sheti Patsanstha without appreciating that the assessee was not required to deduct TDS in respect of the said payment as per the provisions of section 194A