JCIT(OSD)(TDS),CIRCLE, PANCHKULA vs. M/S LIBERTY SHOES LTD.,, KARNAL
In the result, the appeal of the Revenue is dismissed
ITA 268/CHANDI/2020[2017-18]Status: DisposedITAT Chandigarh20 Oct 2021AY 2017-18
Bench: Shri N.K. Saini & Shri R.L Negiआयकर अपील सं./Ita No. 268/Chd/2020 "नधा"रणवष" / Assessment Years : 2017-18 Joint Commissioner Of Income M/S Liberty Shoes Ltd., बनाम 13Th Mile Stone, Tax (Osd) (Tds) Circle Aaykar Bhawan, Sector 2 Liberty Puram, G.T. Road, Panchkula Kutail, Karnal Tan No: Rtkl00664G अपीलाथ"/Appellant ""यथ"/Respondent
For Appellant: Sh. Satish Kumar Goel, AdvocateFor Respondent: Smt. Meenakshi Vohra, Addl. CIT
Section 133A(1)Section 144ASection 194CSection 194HSection 194JSection 201Section 201(1)
68 taxmann.com .388
(Jaipur Trib.) iv) Pr. Commissioner of Income Tax-8 vs Reliance
Communications ... on 22 July, 2.019 (Bombay
High Court).
These citations have also been perused and considered and are in favour of the appellant. The A.O. or JCIT didn't refer to any judgment in support of their observations that provisions of Section 194H
