41 results for “TDS”+ Section 135clear
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In the result, appeal of the assessee is allowed
Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.No.508/Viz/2017 (ननधधारण वर्ा/Assessment Year : 2012-13) M/S G.M.Constructions Vs. Commissioner Of Income Tax C/O Sunil Kumar Gautam Visakhapatnam 18-36-1, Kothasalipeta Maharanipeta Visakhapatnam [Pan : Aakfg5978M] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधथी की ओर से/ Appellant By : Shri G.V.N.Hari, Ar प्रत्यधथी की ओर से / Respondent By : Shri D.K.Sonowal, Cit Dr सुनवधई की तधरीख / Date Of Hearing : 13.06.2019 घोर्णध की तधरीख/Date Of Pronouncement : 03.07.2019 आदेश /O R D E R
135/-. One of the additions made by the AO in this case is the disallowance u/s 40(a)(i) of the Act for making payments to Smt. Bellala Kavitha (NRI) and Smt. Ippili Chiatanya (NRI) for failure to deduct tax at source on payments made to the Non-Resident Indians. The Pr.CIT, Visakhapatnam has taken up the case for revision