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No disallowance under s 40(a)(ia) can be made for non-deduction of tax under s 194C in absence of a continuous contract, oral or written
Case Law Details
- Case Name
- Dy. CIT Vs Niten Hasmukhbhai Shah (ITAT Ahemdabad)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2006- 2007
- Courts
- All ITAT, ITAT Ahmedabad
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Dy. CIT Vs Niten Hasmukhbhai Shah
ITAT BENCH ‘C’, AHMEDABAD
ITA No. 1982/Ahd/2009
Assessment Year: 2006- 2007
Decided on: 27 May 2011
Order
Per: D K Tyagi, JM:
This is Revenue’s appeal against the order of Commissioner of Income-tax(Appeals)-XX, Ahmedabad in appeal No CIT(A)-XX/118/08- 09 dated 17-03-2009 for the assessment year 2006-07.
2. The Revenue has taken following ground:-
“1. The Ld. CIT(A)-XX, Ahmedabad has erred in law and on facts in deleting the addition of Rs.89,68,871/- made by the AO by invoking the provisions of section 40(a)(ia) of the I.T. Act, without proper...
