Sri. K R Santhosh Kumar, Bangalore Assistant Commissioner Of Income Tax,Circle- 3(2)(1), Bangalore

Last updated: 10 December 2020
Quick Summary
This Income Tax Appellate Tribunal case involves an appeal by Shri K.R Santhosh Kumar against the disallowance of transportation charges amounting to Rs. 56,19,628. The disallowance was made under Section 40(a)(ia) of the Act for failing to deduct tax at source on these payments as required by Section 194C. The appellant argued that the disallowance was erroneous, particularly concerning the requirement for contractor declarations and the provision of payee PAN details.

Court :
ITAT Bangalore

Brief :
Present appeal has been filed by assessee against orderdated 07/11/2019 passed by Ld. CIT (A), Bangalore for assessment year 2013-14 on following grounds of appeal:

Citation :
ITA No.20/BANG/2020

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1 Year PLAN
1999
(Excl. of GST ₹359)

BEST VALUE
2 Years PLAN
3499
(Excl. of GST ₹629)

3 Months PLAN
999
(Excl. of GST ₹179)

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