LOKHANDWALA INFRASTRUCTURE P.LTD,MUMBAI vs. ACIT CC 46, MUMBAI
In the result, the appeal filed by the assessee is partly allowed
ITA 310/MUM/2014[2008-09]Status: DisposedITAT Mumbai27 Jun 2022AY 2008-09
Bench: Shri Amit Shukla, Jm & Shri Gagan Goyal, Am आयकरअपीलसं./ I.T.A. No. 310/Mum/2014 (ननधधारणवर्ा / Assessment Year: 2008-09) Acit Cen. Cir.– 46, M/S Lokhandwala Aayakar Bhavan, M. K. Infrastructurepvt. Ltd. बनाम/ 72, Gandhi Nagar, Road, Mumbai-400020 Dainik Shivner Road, Vs. Worli, Mumbai-400 018
For Appellant: Shri Vijay Mehta & ShriFor Respondent: Smt. Shailja Rai, Ld. DR
Section 132(1)Section 139(1)Section 153A
earlier appeal which has been reversed by the Tribunal holding that assessee was not required to deduct TDS u/s 194C, albeit provision of section 194(1) was applicable, because assessee had made payment for various Mandals for putting it banner at the site provided which are in the nature