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1 result for “TDS”+ Section 438clear

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KRISHNA CONSTRUCTION CO,TALALA, JUNAGADH vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1(1), RAJKOT

In the result, ground no.2(e ) raised by the assessee, is partly allowed

ITA 608/RJT/2024[2018-19]Status: DisposedITAT Rajkot28 Mar 2025AY 2018-19

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं /.Ita No.608/Rjt/2024 "नधा"रणवष"/ Assessment Year: 2018-19 Krishna Construction Co. The Dcit, Cir.1(1) बनाम Below Dr.Antalas Hospital Rajkot. Station Road, Talala (Gir) Vs. Junagadh. Pan : Aaifk 8897 P (अपीलाथ"/Assessee) : (""यथ"/Respondent) "नधा"रती क" ओर से/Assessee By : Shri R.D. Lalchandani, Ar राज"व क" ओर से/Revenue By : Shri Abhimanyu Singh Yadav, Sr.Dr सुनवाई क" तार"ख /Date Of Hearing : 22/01/2025 घोषणा क" तार"ख /Date Of Pronouncement : 28/03/2025 Order Per Dr. Arjun Lal Saini:

For Appellant: Shri R.D. Lalchandani, ARFor Respondent: Shri Abhimanyu Singh Yadav, Sr.DR
Section 142(1)Section 143Section 143(1)Section 143(2)Section 143(3)Section 194CSection 250
Section 40

section 40(a)(ia) of the Act. The ld.Counsel for the assessee has fairly agreed that the assessee paid such amounts to the Chartered Accountant, against his fee, without deducting TDS, therefore, the fee being paid by firm without deducting TDS, hence the addition of Rs.12,600/- may be confirmed.We have heard both the parties. We accept the prayer