This Appeal filed by the assessee is directed against the
order of learned Commissioner of Income-tax (Appeals) – 5,
Bangalore dated 14/9/2016 for assessment years 2012-13.

2. The grounds raised by the assessee are as under:-

“1) The order of the LAA is bad in law and is not
in accordance with the provisions of Income Tax Act.
1961.

2) a) The LAA erred in confirming the action of the LAO
in disallowing a sum of Rs. 2,52,146/- being interest paid
ITA No.35/B/17

2

to Shristi Corporation for non-deduction of tax at source
under section 40(a)(ia) of the Act.

Source: IK