PRATAP DIAGNOSTIC CENTER,AZAMGARH vs. ITO (TDS),, AZAMGARH

In the result, the appeals of the assessee are allowed for statistical purpose

Bench: Shri.Vijay Pal Rao & Shri Ramit Kochar

1) and 201(1A) holding the assessee in default due to non deduction of TDS on various amounts paid by the assessee. He has referred to the details of the various payments made by the assessee and submitted that the majority of these payments are not subjected to TDS under sections 194C, 194A

PRATAP DIAGNOSTIC CENTER,AZAMGARH vs. ITO (TDS), AZAMGARH

In the result, the appeals of the assessee are allowed for statistical purpose