M/S BHARAT AGRO INDUSTRIES, ,RAIPUR vs. INCOME TAX OFFICER, WARD 1(3), RAIPUR
In the result, appeal of the assessee is allowed
ITA 263/RPR/2017[2012-13]Status: DisposedITAT Raipur13 Aug 2021AY 2012-13
Bench: Shri Pradip Kumar Kedia & Shri N. K. Choudhryआयकर अपील सं./I.T.A. No. 263/Rpr/2017) ("नधा"रण वष" / Assessment Year : 2012-13) बनाम/ M/S. Bharat Agro Income Tax Officer, Ward 1(3), Raipur Industries Vs. Near Bajrang Power, Rajiv Gandhi Ward, Urla Sarora Road, Urla Industrial Area, Raipur (C.G.) "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aahfb8665M (अपीलाथ" /Appellant) (""यथ" / Respondent) ..
For Appellant: Shri R. B. Doshi, A.RFor Respondent: Shri P. K. Mishra, CIT.DR
Section 143(3)Section 263Section 40A(3)
194A of the Act.
Similarly, a sum of Rs. 147153/- has been paid to Jaika Automobiles for servicing and repair without making TDS u/s 194C of the Act. Further, brokerage of Rs. 8010/- to Fair deal and Rs.7980/- to Goyal sales have been paid without making TDS . The above expenses are not allowable as per the provisions of section