SH.H.P.SINGH & OTHERS,MOHALI vs. ITO (TDS-2), CHANDIGARH
In the result, the appeal of the assessee is allowed
ITA 237/CHANDI/2021[2012-13]Status: DisposedITAT Chandigarh25 Nov 2022AY 2012-13
Bench: Smt. Diva Singh & Shri Vikram Singh Yadavआयकरअपीलसं./Ita Nos.236 To 238/Chd/2021 "नधा"रण वष" / Assessment Years :2011-12 & 2012-13 H.P. Singh & Others, बनाम The Ito (Tds-2), 39 West, Chandigarh Maloya, Village Bheloppur, Sector 122, Mohali "थायीलेखासं./Pan No: Aaefh8681G अपीलाथ"/Appellant ""यथ"/Respondent
For Appellant: Sh.Tarandeep Singh , Advocate and Sh. A.S.Aneja, AdvocateFor Respondent: Smt. PriyankaDhar, Sr. DR
Section 194CSection 201Section 201(1)
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projects provided the fixed capital investment in this projects
is more than 100 crores. Under the agreement, it is the
responsibility of the State Govt. to provide necessary
infrastructural support and under the said agreement, the
assessee has undertaken to deposit EDC or other charges as
fixed by State Govt. It was accordingly submitted that there
is no contract
