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

194C, 194A, 194I and 194J as concised by the AO. For instance, the learned AR has submitted that the interest paid to the banks is not subjected to TDS under section 194A of the Income Tax Act. The AO has also not allowed the credit of TDS challan that the assessee has already deposited under various sections. The learned

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

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