KISHOR RAMESHBHAI MEHTA,SURAT vs. ITO, WARD-1(5), BHARUCH
In the result, appeal of the assessee is allowed for statistical purpose
ITA 60/SRT/2025[2013-14]Status: DisposedITAT Surat10 Nov 2025AY 2013-14
Bench: Shri Sanjay Garg & Shri Bijayananda Prusethआयकर अपील सं./Ita No.60/Srt/2025 Assessment Year: 2013-14 (Hybrid Hearing) Kishor Rameshbhai Mehta Vs. Ito, Prop. Of Aditya Infrastructure, Ward - 1(5), 139, Maher Nagar, Opp. Baps Bharuch Hospital, Adajan Gam Circle, Surat - 395 009 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Adepm 4458 R (Appellant) (Respondent) Appellant By Shri P. M. Jagasheth, Ca Respondent By Shri Ajay Uke, Sr. Dr Date Of Hearing 12/08/2025 Date Of Pronouncement 10/11/2025
Section 194ASection 194CSection 2(24)Section 250Section 253(3)Section 36(1)(iii)Section 40Section 68Section 69A
TDS on interest payment to finance company u/s 194A. Expenses disallowed u/s 40(a)(ia) of the Income-tax Act,1961. 7. On the facts and in circumstances of the case as well as law on the subject, the Learned Commissioner of Income Tax (Appeals) has erred in confirming the action of the Assessing Office in making addition of Rs.9
