SHRI CHAMUNDA CREDIT COOPERATIVE SOCIETY LTD.,,RAJKOT vs. INCOME TAX OFFICER,TDS-2,, RAJKOT
In the result, the appeal of the assessee is allowed for statistical purposes
ITA 32/RJT/2018[2009-10]Status: DisposedITAT Rajkot25 Jun 2019AY 2009-10
Bench: Shri Waseem Ahmed & Ms. Madhumita Royआयकर अपील सं./Ita No.32/Rjt/2018 "नधा"रण वष"/Asstt. Year: 2009-2010 Income Tax Officer, Shri Chamunda Credit Cooperative Tds-2, Vs. Society Limited, Rajkot. Famous Shopping Centre, 150 Feet Ring Road, Near Parijat Party Plot, Chandra Park Main Road, Rajkot-360005. Pan: Aabas9343J
Section 194Section 194HSection 201Section 201(1)Section 40
TDS an amount paid to deductee and, in turn, deductee also hasn’t offered to tax income embedded in such amount
The penalty for tax withholding lapse per se is separately provided under section 271C