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M/s. Hindustan Plywood Company (Regd.) Versus ITO, Ward 39 (4) , New Delhi

Disallowance u/s 40(a)(ia) - addition on account of interest paid to various loan depositors without deduction of tax at source - Deemed date of payment of tax by the resident payee - Held that - Restore this issue to the file of the Assessing officer with the direction that the assessee shall provide all the details to the Assessing Officer with regard to the recipients of the income and taxes paid by them. The Assessing Office r shall carry out necessary verification in respect of the payments....... + More


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