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Vivek Bhole Architects (P.) Ltd. v. DCIT (2023) 201 ITD 467/104 ITR 33 (SN) (Mum (Trib.)]

S. 40(a)(ia) : Amounts not deductible-Deduction at source-Additional evidence-NBFC had taken into account interest paid by the assessee while computing the income-Matter remanded to the file of the Assessing Officer. [Form No 26A]

 

The Assessee produced Form no. 26A  as additional evidence certifying that NBFC had taken into account interest paid by the assessee while computing the income. Matter restored to the AO for de novo consideration after taking into account the details produced by the assessee. (AY. 2012-13)