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

1. For that the learned officers below have erred in making addition of the amount of ₹ 3,00,000/- especially in view of the fact that there was no agreement to make any payment under Section 194C and therefore provision of Section 40(a)(ia) are not applicable in this case. Even if the appellant was liable to deduct

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

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