THE COMMISSIONER OF INCOME TAX-III vs. M/S. SOMA ENTERPRISES LTD
The appeal is disposed off accordingly
ITTA/209/2010HC Telangana16 Jul 2025
Bench: The Hon'Ble Mr. Justice Ravi Malimath
Section 11Section 12ASection 133ASection 143(1)Section 143(2)Section 194JSection 260Section 40
7
14.06.2011, the appeal was admitted to consider the
following substantial questions of law:
“i. Whether the Tribunal was correct in
holding
that
Rs.65,32,000/-
40%
of
professional charges paid to doctors through
bearer cheques (60% paid by A/c. payee
cheques) without deducting TDS cannot be
disallowed u/s. 40(a)(ia) of the Act as the
provisions of Section
