2023 (6) TMI 265

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....d on behalf of the Revenue ORDER Per Rajpal Yadav, Vice-President (KZ ) : - The present two appeals are directed at the instance of assessee against the separate orders of ld. Commissioner of Income Tax (Appeals), Patna-2 dated 26.02.2020 passed for Assessment Years 2012-13 and 2013-14. 2. Since the issues are common, therefore, we heard both the appeals together and deem it necessary to di....

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....by the ld. Assessing Officer, is of Rs.7,31,140/-. This amount has been disallowed to the assessee on the ground that while making commission payment to Monisha Rao Saraswati, Ankita Saikia and Surya Narayan Mishra, the assessee did not deduct the TDS. The assessee has filed copies of their income tax return and submitted that the recipients have shown these receipts into their income. All these ....

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....sment year 2013-14, the first payment is of Rs.6,07,335/-. It was paid to nine concerns and claimed under the head "commission". This payment has been disallowed to the assessee on the ground that the assessee failed to deduct the TDS under section 194H. Similarly the assessee had incurred advertisement expenses of Rs.4,11,726/-. It was disallowed to the assesese on the ground that it failed to de....