THE UDHNA CITIZEN CO OPP. BANK LIMITED ,NOW MERGE WITH KALUPUR COMMERCIAL CO.OP. BANK LTD,AHMEDABAD vs. I.T.O TDS -2 , SURAT
In the result, the appeal of the assessee is partly allowed for statistical purpose
ITA 512/SRT/2025[2013-14]Status: DisposedITAT Surat20 Jan 2026AY 2013-14
Bench: Shri Sanjay Gargshri Narendra Prasad Sinha
For Appellant: Ms Urvashi Shodhan, ARFor Respondent: Shri Ajay Uke, Sr. DR
Section 143(3)Section 194ISection 194JSection 201Section 201(1)Section 250Section 40
disallowed under the provisions of section 40(a)(ia) of the Act, therefore, no addition u/s. 201(1)/201(1A) of the Act was called for.
6. Per Contra Shri Ajay Uke, Ld. Sr. DR submitted that as per the provisions of section 194I
