MANISH JAISWAL,GORAKHPUR vs. ADDL. CIT, (TDS), ALLAHABAD
ITA 216/VNS/2019[2016-2017]Status: DisposedITAT Varanasi31 May 2022AY 2016-2017
Bench: Shri Vijay Pal Rao & Shri Ramit Kocharassessment Year: 2016-17 Mr. Manish Jaiswal, Addl.Cit (Tds), Prop. New Manish Medical V. Allahabad-211001, U.P. Agencies Pashupati Market, Gandhi Park, Gorakhpur, U.P. Pan: Akdpj7675D (Appellant) (Respondent)
For Appellant: Shri Ashish Bansal, AdvocateFor Respondent: Shri A.K. Singh, Sr. DR
Section 139Section 194ISection 271CSection 273BSection 274
TDS provisions as are contained in Section 194IA , as its value was not less than Rs.50,00,000/-. The provisions of Section 194IA were inserted by Finance Act, 2013, w.e.f. 01.06.2013. The provisions of Section 194IA as were applicable during the relevant assessment year , reads as under:
“Payment on transfer of certain immovable property other than agricultural land.
194
