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TDS – Special Bench verdict on S. 40(a)(ia) in Merilyn Shipping is not good law
Case Law Details
- Case Name
- Commissioner of Income Tax Vs MD. Jakir Hossain Mondal (Calcutta High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Calcutta High Court
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HIGH COURT OF CALCUTTA
Special Jurisdiction (Income Tax)
COMMISSIONER OF INCOME TAX
Versus
MD. JAKIR HOSSAIN MONDAL
ITAT No. 31 of 2013
G.A. No.320 of 2013
Date of Pronouncement : 4th April, 2013.
The Court
The Assessing Officer added the sum of Rs.31,59,870/- to the returned income of the assessee because the aforesaid sum was shown to have been incurred on account of freight charge, but no TDS was deducted. Therefore, the addition was made invoking section 40(a)(ia) of the I.T. Act, 1961. Aggrieved by the order of the Assessing Officer,the assessee preferred an appeal. The Appellate Author...
