TDS u/s 194A of the Income Tax Act, 1961

Last updated: 28 August 2021
Quick Summary
This case concerns an individual running a vehicle hire business who paid interest on loans from a Non-Banking Finance Company. The assessee appealed an order related to TDS under Section 194A of the Income Tax Act, 1961. Although the recipient had declared the interest income, the assessee failed to file the required auditor's certificate (Form 26A). The appeal was filed with a significant delay, citing the previous representative's absence from a hearing. Ultimately, the appeal was allowed for statistical purposes.

Court :
ITAT Bangalore

Brief :
This is an appeal by the assessee against the order dated 14.09.2017 of CIT(A)-7, Bengaluru, in relation to AY 2014-15.

Citation :
ITA No.358/Bang/2021

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Poojitha Raam Vinay
Published in Income Tax
Views : 162
Attached File : 1442821_4292_28.pdf
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