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2015 (5) TMI 1066 - AT - Income TaxTDS u/s 194C - payment to the truck owners - non deduction of tds - disallowance under section 40(a)(ia) - whether the assessee has duly received the Form No. 15-I from the t ruck owners but could not deposit the same before the ld. CIT(Appeals)? - Held that:- Restore the issue to the file of the Assessing Officer with the direction that the assesese shall file all these forms 15-I which has been received by him. The Assessing Officer will duly examine these forms and in case he finds that these forms are in order, to that extent the assessee should not be treated to be in default. - Decided in favour of assessee for statistical purposes.
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