2023 (6) TMI 265

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....i Rupesh Agrawal, Sr. D.R., appeared 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 appe....

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....ngh HUF. (c) The next amount, which has been disallowed 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 re....

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....5/- paid to nine agents and disallowance of Rs.4,11,726/-. 7. In assessment 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.4,11,72....

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....Ravi Lochan Singh HUF for showing that rental income received from the assessee has been duly recognized in its accounts. 9. Circumstance in the next year is also similar. The recipients have shown these receipts as their income. The ld. Assessing Officer not disputed about the nature of expenses and their incurrence for the purpose of their business, his only grievance was that the assessee ha....