2015 (5) TMI 1159 - HC - Income Tax

TDS u/s 194H or 194C - non-deduction of TDS by the assessee on so-called reimbursement of advertisement expenses to its dealers - addition u/s 40(a)(ia) - assessee in default - applicability of Provisions of section 201(1)/201(1A) - Held that - Having heard learned counsel for the appellant-assessee and learned counsel for the department and having examined the records of the present appeal, we find that no question of law arises from the impugned order. Hence, there is no reason to interfere with the impugned order passed by the Tribunal.

Summary

The Allahabad High Court dismissed the appeal of the assessee as no question of law arose from the impugned order passed by the Tribunal. The citation is 2015 (5) TMI 1159 - ALLAHABAD HIGH COURT.