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
3. Whether in law and on facts and circumstances of the case, the learned CIT(A) has erred in deleting the addition on account of disallowance u/s. 40(a)(ia) of the I.T. Act 1961 of interest and finance charges of Rs.4,66,658/- paid to various NBFCs by the assessee as the assesse failed to deduct TDS? 4. Whether