TDS on payment to retailers on Sale of SIM & Mobile Recharge Coupons

Shri Rahul Singhal Vs ITO (ITAT Jaipur) This appeal by the assessee is directed against the order dated 02/07/2018 of ld. CIT (A)-3, Jaipur for the A.Y. 2014-14. The assessee has raised following grounds of appeal: “1. The impugned additions and disallowances made in the order U/s 143(3) of the Act dated 29/12/2016 are bad in law and on facts of the case, for want of jurisdiction and various other reasons and hence the same kindly be deleted. 2. The ld. CIT(A) erred in law as well as on the facts of the case in passing the impugned order in a haste without affording adequate and reasonable o...