[aaykarbhavan] HC deletes disallowance for TDS default which was invoked by AO without giving an opportunity to assessee

HC deletes disallowance for TDS default which was invoked by AO without giving an opportunity to assessee

July 17, 2014[2014] 46 taxmann.com 187 (Gujarat)

IT : Where AO disallowed payment of freight expenses on account of non-deduction of tax at source without giving assessee an opportunity to collect necessary evidence and explaining same in support of its case, there being violation of principles of natural justice, impugned disallowance diserved to be deleted

 

Regards

Prarthana Jalan

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Posted by: Prarthana Jalan <prarthanajalan@ymail.com>

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