M/S NEW PUNJAB MOTOR TRANSPORT ,JAMSHEDPUR vs. ITO WARD-1(2), JAMSHEDPUR
In the result, appeal of the assesse is partly allowed for
ITA 315/RAN/2017[12-13]Status: DisposedITAT Ranchi16 Nov 2018
Bench: Shri N.S Sainiassessment Year : 2012-13
For Appellant: Shri Devesh Poddar, AdvFor Respondent: Shri A.K.Mohanty, JCIT
Section 194CSection 40
TDS u/s.194C of the Act
by invoking the provisions of section 40(a)(ia) of the Act, which was
confirmed in appeal by the CIT(A).
15. Before me, ld A.R. has filed Annexure-A to Form No.26A
issued by the Chartered Accountant to contend that interest income
paid by the assesse has been shown as income by M/s. SREI
