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2019 (1) TMI 1822 - AT - Income TaxNon deduction of TDS - CIT-A deleted the disallowance on the ground that the recipient has offered the said amount and also paid taxes - assessee has not filed certificate in Form 26A for the purpose of claiming deduction - HELD THAT:- Admittedly, the recipient has offered the amount received from the assessee and also paid taxes. This fact is not disputed by the Revenue. The only objection of the Ld. D.R. is that Form 26A was not produced. Since the recipient has paid the taxes in respect of the amount received by the assessee, this Tribunal is of the considered opinion that the CIT(Appeals) has rightly deleted the disallowance. Hence, this Tribunal do not find any reason to interfere with the order of the lower authority and accordingly the same is confirmed. Appeals filed by the Revenue are dismissed.
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