SRI LAKSHMI GENERAL STORES,GUNTUR vs. INCOME TAX OFFICER, WARD-1(1), GUNTUR

In the result, appeal of the assessee in ITA

Bench: SHRI G. MANJUNATHA, HON’BLE (Accountant Member), SHRI RAVISH SOOD, HON’BLE (Judicial Member)

Sections 194Q and 194A. The Ld. CIT(A), without appreciating relevant facts, simply sustained additions made by the A.O. 9. We further noted that, this issue is squarely covered by the decision of ITAT, Visakhapatnam Bench, in the case of Bala Krishna Traders Vs. ITO (supra) where, under identical set of facts, the Tribunal has allowed credit for TDS

SRI LAKSHMI GENERAL STORES,GUNTUR vs. INCOME TAX OFFICER, WARD-1(1), GUNTUR

In the result, appeal of the assessee in ITA