DCIT 27(1) , MUMBAI vs. M/S. GANGA DEVELOPERS, MUMBAI
ITA 2328/MUM/2021[2017-18]Status: DisposedITAT Mumbai12 Oct 2022AY 2017-18
Bench: Shri Prashant Maharishi, Am & Shripavan Kumar Gadale, Jm Dcit 27(1) R No.406, 4Th Floor, Tower M/S Ganga Developers Plot No. 219, Alal Asia, No.6, 11Th Road, Chembur, Vashi Railway Stn Complex, Vs. Vashi, Navi Mumbai Mumbai-400 071 Mumbai-400 703 (Respondent) (Appellant) Pan No. Aaafg 8230 C Assessee By : Shri J.P. Bairagra, Ar Revenue By : Shri Jasbir Chouhan, Dr Date Of Hearing: 13.07.2022 Date Of Pronouncement : 12.10.2022
For Appellant: Shri J.P. Bairagra, ARFor Respondent: Shri Jasbir Chouhan, DR
Section 10(37)Section 11Section 143(3)Section 96
known how any provision contained in Chapter XVII of the Income-tax Act could be invoked. The emphasis under section 190(1) is on the "tax on such income". What follows from sections 192 onwards are actually deduction or collection at source or advance payment of "tax on income". Once