2018 (7) TMI 2378

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....J. Voricha, Sr. DR ORDER PER KUL BHARAT, J.M: This appeal is filed by the assessee against the order of Commissioner of Income Tax (appeals)-1, Bhopal, dated  Kohinoor Educational Services Pvt. Ltd. 24.03.2017. The assessee has raised following grounds of appeal: 1. The order of the Ld. CIT(A) is bad in law and hence be quashed. 2. The Ld. CIT(A) has erred in mainta....

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....00,000/- by invoking provisions of section 40(a)(ia) on account of non deduction of tax at source. 3. Aggrieved by this the assessee preferred an appeal before the Ld. CIT(A) who after considering the submissions dismissed the appeal. Now the assessee is in appeal before this Tribunal. 4. The only effective ground is disallowance made u/s 40(a)(ia) on the rent paid to Airport Authority of In....