LALIT SINGLA R/O SARAI ALBEL SINGH OUTSIDE LAHORI GATE PATIALA PUNJAB vs. COMMISSIONER OF INCOME TEX PATIALA PUNJAB
The appeal stands dismissed
ITA/111/2018HC Punjab & Haryana02 Dec 2019
Bench: MR. JUSTICE AJAY TEWARI,MR. JUSTICE VIVEK PURI
Section 133Section 142Section 143Section 156Section 206CSection 260ASection 40Section 40A(3)
1. Whether under the facts and circumstances of the
JANKI BHATT
2019.12.10 15:03
I attest to the accuracy of this
document
High Court Chandigarh
ITA-111-2018(O&M)
2
case, in accordance with the provisions of Section
40A(3) the disallowance can be made without
appreciating the chargeability of transactions to tax by
way of TCS forms