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2011 (8) TMI 632 - AT - Income TaxTDS - payment to truck owners without tax deduction - receipt of form 15I - Held That:- Assessee has obtained Form 15-I and filed during the course of assessment proceedings but only failed to file before the concerned Assessing Officer. As the issue is covered in favour of assessee by the decision of ITAT, in the case of Shri Vipin P. Mehta [2011 (5) TMI 503 - ITAT MUMBAI]. Payment to driver / agent in cash exceeding 20,000 - Held That:- Cash payments in a day during one occasion did not exceed the prescribed limit of ₹ 20,000/- although such payment in a day in aggregate exceeds ₹ 20,000/-, provision of section 40A(3) of the Act is not attracted for A/Y 06-07.
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