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Contractor to deduct TDS u/s. 194C on work he got done from sub-contractor even if sub-contractor raises bill directly in the name of party
Case Law Details
- Case Name
- Ratan J Batliboi Vs Assistant Commissioner of Income-tax, (ITAT Mumbai)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2007-08
- Courts
- All ITAT, ITAT Mumbai
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IN THE ITAT MUMBAI BENCH ‘D’
Ratan J Batliboi
V/s.
Assistant Commissioner of Income-tax, 16(1), Mumbai
IT APPEAL NO. 298 (MUM.) OF 2012
[ASSESSMENT YEAR 2007-08]
JUNE 22, 2012
ORDER
Amit Shukla, Judicial Member
This appeal has been filed by the assessee against the order dated 28-11-2011, passed by the CIT(A)-28, Mumbai for the quantum of assessment passed under Section 143(3) for the assessment year 2007-2008.
2. As many as four grounds of appeal have been raised, wherein ground No.2 relating to addition on account of income from partnership firm under Section 10(2A) of Rs. 60,00...
