Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2023 (9) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2023 (9) TMI 740 - ITAT MUMBAITDS u/s 194A - interest payment to NBFCs - non deduction of TDS - Disallowance of payment of interest u/s 40(a)(ia) - HELD THAT:- CIT(A) after considering the submissions and additional evidence filed by the assessee and findings of the AO has dismissed the appeal filed by the assessee. In the absence of any contradictory material being available on record, we are of the considered view that the impugned order passed by the learned CIT(A) requires no interference and, therefore, is upheld. Accordingly, grounds raised by the assessee in this appeal are dismissed.
|