THE ITO, WARD-1,, NA vs. ARIVS.SHRI ANILKUMAR AMRUTLAL CHAHWALA, NAVSARI

In the result, this ground of appeal is rejected

Bench: Shri Pawan Singh, Hon'Ble & Dr. Arjun Lal Saini, Hon'Ble(Virtual Hearing) आ.अ.सं./I.T.A No.2078/Ahd/2010 िनधा"रणवष"/Assessment Year: 2006-07 आ.अ.सं./I.T.A No.1003/Ahd/2011 िनधा"रणवष"/Assessment Year: 2007-08 The Income Tax Officer, Vs. Shri Anil Kumar Amrutlal Chahwala, Ward-(1), Navsari. 102, Trimurti Complex, Vijalpore, Navsari. [Pan: Abnpc 6308 F] अपीलाथ" / Appellant ""थ"/Respondent

206/- under section 40(a)(ia), as the A.O. has made addition of entire labour expenses in the assessment order, so he has not made separately disallowed the amount under section 40(a)(ia). The Assessing Officer disallowed the payment to labour contractor exceeding Rs.50,000/- without remitting TDS

RAHUL COAL INDIA PRIVATE LIMITED ,SURAT vs. ITO TDS-2, SURAT

In the result, appeal of the assessee is allowed