M/S. CONTINENTAL CONSTRUCTION CO.,,JAMMU vs. THE DY. COMMISSIONER OF INCOME-TAX (HQRS), JAMMU
In the result, the appeal filed by the assessee is allowed as well as the appeal filed the Revenue Department is dismissed and Cross Objection also stands disposed off
ITA 38/ASR/2013[2009-10]Status: DisposedITAT Amritsar15 Jan 2019AY 2009-10
Bench: Sh. Sanjay Arora & Sh. N.K.Choudhryita No.38(Asr)/2013 Assessment Year:2009-10
For Appellant: Sh. R.L. Gupta (Ld. Adv.)For Respondent: Sh. Charan Dass (Ld. DR)
Section 142(1)Section 250(6)Section 32(1)Section 36(1)(iii)Section 40Section 40A(3)Section 68
TDS u/s 40(a)(ia) and Rs.4,77,187/- qua payment made in cash in violation of Sec.40A(3), The issue under consideration dealt with by following Courts:- i)
Andhra Pradesh High Court in the case of Maddi Sudharshanam Oil Mills
Vs CIT {1959} 37 ITR 369(AP).
ii) Andhra Pradesh High Court in Indwell Construction