ACIT, CIRCLE-2(1), CUTTACK vs. M/S. COMPUTER LAB, CUTTACK

ITA 211/CTK/2019Status: DisposedITAT Cuttack05 June 2020AY 2014-157 pages

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Income Tax Appellate Tribunal, CUTTACK BENCH CUTTACK

Before: SHRI C.M. GARG, JM & SHRI L.P. SAHU, AM

Hearing: 05/06/2020Pronounced: 05/06/2020

per the amendment carried out by the CBDT in Circular No.17/2019, dated 8th August, 2019, or any of the conditions etc. as available in the amended para 10 of Circular No.3/2018, dated 20th August, 2018.

Accordingly, the appeal of the Revenue deserves to be dismissed.

12.

In the result, the appeal of the Revenue is dismissed.