DINESH AGARWAL HUF,PATNA vs. DCIT/ACIT, CIRCLE-1, RANCHI

In the result, the grounds of appeal raised by the assessee are allowed for

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahay

TDS as required was rightly deducted and paid by the assessee. The reasons for non deduction was not looked into by the Ld AG and as such, the addition made U/s 40(a)(ia) is fit to be deleted. 5. For that any other grounds in detail shall be argued at the time of hearing." 2. We found from perusal

DINESH AGARWAL HUF,PATNA vs. ITO, WARD-1(2), RANCHI

In the result, the grounds of appeal raised by the assessee are allowed for

Shri George Mathan & Shri Ratnesh Nandan Sahay