Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2009 (1) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2009 (1) TMI 863 - AT - Income TaxExtract: .......ct that the assessee has made purchases has not been rebutted by the revenue. Hence, it was not a case where TDS was required to be deducted and therefore, provision of section 40(a)(i) is not applicable. Disallowance made by the Assessing Officer is deleted 5. In the result, both the appeals are allowed. Pronounced in the open court on 30.01.2009.
|