Case Law Details
Case Name : Sandeep Surendran Nair Vs DCIT (ITAT Raipur)
Related Assessment Year : 2014-15
Courts :
All ITAT ITAT Raipur
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Sandeep Surendran Nair Vs DCIT (ITAT Raipur)
ITAT Raipur restored the matter back to the file of AO in case of disallowance u/s. 40(a)(ia) of the Income Tax Act as the CA certificate submitted was not as per the prescribed form i.e. “Form 26A”. Post submission of CA certificate in prescribed form, disallowance u/s 40(a)(ia) will be vacated.
Facts-
The assessee, who is a mechanical contractor within the cement industry, had filed his
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