2019 (3) TMI 528 - SCH - Income Tax

Disallowance of expenses - selling expenses - promotional expenses - expenses towards packaging material purchases - genuineness of the transactions - failure to deduct TDS u/s 194C/ 194H on selling expenses and promotional expenses - Disallowance u/s 40(a)(ia) - CIT(A) deleted the additions - ITAT confirmed the order of CIT(A) - HELD THAT - Mr. Mahabir Singh, learned senior counsel has relied upon a judgment of this Court in Director, Prasar Bharati Vs. Commissioner of Income Tax, Thiruvananthapuram 2018 (4) TMI 201 - SUPREME COURT OF INDIA . Issue notice on the application for condonation of delay and on the Special Leave Petition.

Summary

The Supreme Court issued an order to issue notice on the application for condonation of delay and on the Special Leave Petition. The case involved Mr. Mahabir Singh as the petitioner's counsel.