46 results for “TDS”+ Section 133Aclear
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In the result, both appeals of the assessee are allowed
Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अऩीऱ सं./Ita Nos.10 & 11/Rpr/2020 (ननधाारण वषा / Assessment Year :2013-2014 & 2014-2015) Agrawal Infrabuild Private Limited, Vs Acit, Central Circle-Ii, Raipur 1St Floor, V.R.Plaza, Bilaspur Pan No. :Aafca 6636 C (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) ..
TDS have been claimed. 3. The addition was made on the basis of statement of Mr. Binod Kumar Agarwal, recorded on oath during survey u/s 133A on 02.02.2015 and 08.02.2017. It is to be noted that the survey u/s 133A was conducted on Gitabali Marchents (P) Ltd. and Glorious Holdings (P) Ltd. were not connected with either assessee company