GUJARAT INFRAPIPES PVT. LTD.,,VADODARA vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1(1)(1),, VADODARA
In the result, the appeal filed by the Revenue is hereby dismissed
ITA 813/AHD/2017[2013-14]Status: DisposedITAT Ahmedabad03 Apr 2024AY 2013-14
Bench: Shri Waseem Ahmed & Shri T.R. Senthil Kumar
For Appellant: Shri M.K. Patel, ARFor Respondent: Shri Kamlesh Makwana, CIT-DR and Shri Ashok Kumar Suthar, Sr.DR
Section 143(3)Section 40A(3)Section 43BSection 50C
TDS on International Transaction of Rs.54,000/- and
ITA Nos. 813 & 987/Ahd/2017 A.Y. 2013-14
M/s. Gujarat Infrapipes Pvt. Ltd. Vs. DCIT
4
Ground No. 6 is relating to disallowance of Rs.60,517/- u/s. 40A(3) of the Act. Since the amounts involved in all these issues are very small, the same are dismissed without going into the merits