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It is obligatory on part of assessee to deduct TDS at the time of credit of interest income to account of payee or at time of payment thereof
Case Law Details
- Case Name
- Rajendra Kumar Vs DCIT (ITAT Bangalore)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All ITAT, ITAT Bangalore
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ITAT, BENCH `A’, BANGLAORE,
Rajendra Kumar Vs DCIT,
ITA No. 1180/Bang./2009,
February 12, 2010
ORDER
Per: A Mohan Alankamony:
This appeal of the assessee is directed against the order of the Ld. CiT(A), Hubli in ITA No; 120/CIT(A) HBL/08-09 dated: 6.11.2009 for the assessment year 2006-07.
2. The assessee had originally raised twelve grounds. Subsequently, the Ld. A R in his communication dated: 1/2/2010 had furnished eleven grounds in a concise manner. On a perusal, ground Nos: 1 and 11 being general and no specific issues involved, they have become non-consequential. In the remaining g...
