S.195A not bar oral agreements or arrangements for payment of tax free incomes

INCOME-TAX APPELLATE TRIBUNAL, BANGALORE I.T.A. No.660(Bang.)/2011 Assessment year: 2008-09) Assistant Commissioner of Income-tax v. M.G. Vishwanath Reddy Date of pronouncement : 30-03-2012 ORDER PER SMT.P.MADHAVI DEVI, JM; This is revenue’s appeal for the assessment year: 2008-09. 2. The revenue has raised the following grounds of appeal; “1. The orders of the CIT(A) is contrary to the facts of the case 2. The CIT(A) is not correct in deleting the addition of Rs. 18,80,085/- made by the AO as the assessee had belatedly deducted tax from April, 2007 to February ...