M/S P.K.UPADHYAY vs. ITO WARD-3(5), PALAMAU
In the result, the appeal of the assessee is partly allowed
ITA 105/RAN/2017[2010-11]Status: DisposedITAT Ranchi03 Aug 2022AY 2010-11
Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Manish Borad
Section 143(3)Section 147Section 148
194C of the Income Tax Act and, therefore, he disallowed both the items.
11. On due consideration of the facts and circumstances, we are of the view that the Revenue Authorities are not justified in making the above disallowance because on purchase of material, no TDS was required to be deducted by the assessee. Similarly it was submitted
