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2018 (8) TMI 1754 - ITAT DELHIAddition u/s 40(a)(ia) - non-deduction of TDS - deduction restricted to 30% of the addition - scope of amendment provisions - Held that:- As decided in case of Smt. Kanta Yadav vs. ITO [2017 (5) TMI 1565 - ITAT NEW DELHI] As per the amended provisions of section 40(a)(ia) and in view of the order in case of SHRI RAJENDRA YADAV VERSUS THE INCOME TAX OFFICER, WARD 1 (3) , AJMER [2016 (3) TMI 358 - ITAT JAIPUR] AND Smt. Sonu Khandelwal vs. ITO [2016 (5) TMI 1369] we set aside and modify the orders of the authorities below and direct the Assessing Officer to restrict the addition to 30% of the total addition made on account of deduction of TDS u/s 40(a)(ia) - Appeal of assessee is partly allowed.
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