• Political Science
  • Published 2014

IN THE INCOME TAX APPELLATE TRIBUNAL "B" BENCH: KOLKATA

@inproceedings{Yahya2014INTI,
  title={IN THE INCOME TAX APPELLATE TRIBUNAL "B" BENCH: KOLKATA},
  author={Shri Shamim Yahya},
  year={2014}
}
“1. That on the facts and in the circumstances of the case the Ld.CIT(A)-XXXVI, Kolkata, erred in facts and in law by allowing the assessee’s appeal against the addition of the Assessing Officer made on account of deductions claimed by the assessee to the tune of Rs.11,98,936/being in the nature of Rent & Warehousing Charges, without making TDS in accordance with Section 194 I, thereby violating the provision of Section 40(a)(ia). 2. That on the facts and in the circumstances of the case the Ld… CONTINUE READING