SH.ANIL DHIWAN S/O SH.A.K.DHWAN vs. DY.COMMISSIONER OF INCOME TAX, MANDI
In the result, the appeal of the assessee is allowed
ITA 1298/CHANDI/2016[2009-10]Status: DisposedITAT Chandigarh17 Jul 2018AY 2009-10
Bench: Shri Sanjay Garg & Ms. Annapurna Guptash.Anil Dhawan, S/O Sh.A.K.Dhawan, Vs. The D.C.I.T., Moti Bazar, Mandi, Distt. Mandi (H.P.) Circle-Mandi (H.P.) Pan: Aejpd7188M (Appellant) (Respondent)
For Appellant: S/Shri Ashwani Kumar, CAFor Respondent: Smt.Chanderkanta, Addl.CIT, DR
Section 194Section 194HSection 250(6)Section 40
property of the said Sub-
Distributor and such Sub-Distributor is free to sell the same at a price as he deems fit though the maximum price has been fixed by the BSNL with regard to the market condition. The Ld.
counsel for the assessee also invited our attention at page 68 of the agreement dated 22.12.2004 and at page