When assessee makes a provision of interest in its account, in account of creditor, provisions of section 194A would be applicable

DECIDED BY: ITAT, DELHI BENCH `E’, NEW DELHI , IN THE CASE OF: ITO Vs. Executive Officer Cum Secretary Marketing Committee, APPEAL NO: ITA Nos. 1005 & 1006/Delhi of 2009, DECIDED ON April 29, 2010

_____ORDER_____

PER C. L. SETHI, JM:

These two appeals are filed by the revenue against a consolidated order dated 15.1.2009 passed by the learned CIT(A) in the matter of order passed b

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