In the result, the appeal of Revenue is partly allowed for statistical purposes
Bench: Shri Anil Chaturvedi, Am & Shri Partha Sarathi Chaudhury,Jm आयकर अपीऱ सं. / Ita No.222& 318/Rpr/2014 नििाारण वषा / Assessment Year : 2010-11& 2011-12
194A of the Act, which the assessee had failed to deduct. The Assessing Officer was therefore, of the view that provisions of section 40(a)(ia) of the Act are applicable. He accordingly, by applying the provisions of sec.40(a)(ia) of the Act made addition of A.Y. 2010-11 & 2011-12 Rs.4,66,658/-. Aggrieved by the order