SHRI SHRI NISHANT JAIN,BILASPUR(CG) vs. THE JOINT COMMISSIONER OF INCOME TAX,RANGE-I, BILASPUR(CG)
In the result, appeal of the assessee is partly allowed
ITA 199/BIL/2016[2010-11]Status: DisposedITAT Raipur17 Oct 2022AY 2010-11
Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अऩीऱ सं./Ita No.199/Rpr/2016 (ननधाारण वषा / Assessment Year :2010-2011) Nishant Jain, Vs Jcit, Range-1, Bilaspur(Cg) M/S Landmark Engineer, Flat No.27, Shantinagar, Ring Road No.2, Bilaspur Pan No. : Agepj 9793 M (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) ..
For Appellant: Shri R.B.Doshi, CAFor Respondent: Shri G.N.Singh, Sr. DR
Section 40
194H and 194J either at the time of payment or at the time of giving credit to the recipient.
However, s. 40(a)(ia) is applicable only in respect of TDS defaults when amount is "payable". If amount is actually paid and tax is not deducted under the above sections, section 40(a)(ia) is not applicable. There
