22 results for “TDS”+ Section 148(2)clear
Sorted by relevance
Key Topics
Showing 1–20 of 22 · Page 1 of 2
In the result, the appeal of the revenue is dismissed
Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta(Physical Hearing) I.T.A. No. 103 & 104/Asr/2024 Assessment Years: 2014-15 & 2017-18 Ito, Ward-3(1), Vs. M/S Jatin Agro Fort Road, Ferozepur. 152-P, Ferozepur. [Pan:-Aarpm5393F] (Appellant) (Respondent) Sh. Ashray Sarna, Ca Appellant By Respondent By Sh. Sunil Gautam, Cit. Dr
148 vide notice dated 29.03.2019 (after necessary approval from higher authorities), mainly on the issue regarding availability of deduction claimed u/s 35AD(8)(c)(ii) of the Act. I.T.A. No. 103 & 104/Asr/202 Assessment Years: 2014-15 and 2017-18 4 The relevant portion of the recorded reasons are reproduced below for ready reference: “2. The assessee has constructed a godown