Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2022 (12) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2022 (12) TMI 254 - AT - Income TaxTDS u/s 194C - disallowance made u/s.40(a) - non-deduction of TDS on the freight charges - assessee in default and tax liability u/s. 201(1)was determined along with interest u/s. 201(1A) - HELD THAT:- As the issue involved in the present case as well as all the material facts relevant thereto are similar to the case of Dilip C. Palany [2022 (10) TMI 1130 - ITAT AHMEDABAD] we respectfully follow the decision rendered by the Co-ordinate Bench of this Tribunal in the said case and delete the disallowance made by the Assessing Officer and confirmed by the learned CIT(A) under Section 40(a)(ia) - Decided in favour of assessee.
|