THE DCIT, TDS CIRCLE,, AHMEDABAD vs. M/S. J.P. ISCON LTD. (FORMERLY KNOWN AS J.P.INFRASTRUCTURE LTD., AHMEDABAD

Bench: Shri Waseem Ahmed& Ms. Madhumita Roy

section 01 of the Income-tax Act, 1961. Thus, ground No.2 of the assessee is allowed. 6.3.5 The above ratio has been followed by Hon’ble “A” Bench of ITAT Hyderabad in the case of Jaypeem Granites (P.) Ltd. Vs. Income-tax Officer, Ward 14(3), Hyderabad, (2012) 25 Taxmann.com 231 (Hyd.) ITA No.220/Ahd/2015 & CO No. 24/Ahd/2016 ITA No. 421/Ahd/2017

THE ASSTT. COMMISSIONER OF INCOME TAX, TDS CIRCLE,, AHMEDABAD vs. M/S. J.P. ISCON LTD. (FORMERLY KNOWN AS J.P. INFRASTRUCTURE LTD.),, AHMEDABAD