K M MEMORIAL HOSPITAL & RESERCH CENTRE (P) LTD,BOKARO vs. ACIT, CIRCLE-1,, HAZARIBAG

In the result, this ground of appeal of assessee is partly allowed

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahay

Section 40(a)(ia) are not applicable in this case. Even if the appellant was liable to deduct TDS then only 30% of the amount can be disallowed. 1.1 For that the learned CIT(A) has erred in confirming the addition of ₹ 26,478/- because the appellant had produced all the supporting vouchers of the diesel expenses. Making the addition

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

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