2022 (10) TMI 1256

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 1(1) - non deduction of tax at source from the amount when such amount had not accrued to payee or any person at all - HELD THAT:- We have perused the petition as well as the Judgment passed by Kartanaka HC wherein held the provisions were created during the course of the year and reversal of entry was also made in the same accounting year. AO erred in law in holding that assessee should have dedu .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... . This petition has been filed for review of the Judgment dated 24.03.2021 passed in I.T.A. No. 245/2018. 3. We have perused the petition as well as the Judgment dated 24.03.2021 passed in I.T.A. No. 245/2018. There is no infirmity nor any apparent error on the face of the record to interfere with the aforesaid Judgment. 4. In the result, Petition fails and the same is hereby dismissed. - - Ta .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X