Case Law Details
Case Name : ITOr Vs M/s Umatech (ITAT Lucknow)
Related Assessment Year : 2009-10
Courts :
All ITAT ITAT Lucknow
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Income Tax Officer Vs M/s Umatech (ITAT Lucknow)
We find that necessary TDS has been deducted by the assessee with regard to the labour charges paid and the required documents are also on record which essentially means that there has been no loss to the Revenue. The TDS was deducted and deposited in the Government Treasury and in the challan, in which amount was deposited, instead of TAN it was mentioned PAN. The Assessing Officer should have looked into the entirety of the proceedings being a quasi judicial
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