VODAFONE IDEA LIMITED,BHUBANESWAR vs. ACIT, TDS, BHUBANESWAR
In the result, all four appeals of the assessee are allowed
ITA 306/CTK/2019[2009-10]Status: DisposedITAT Cuttack05 Jun 2020AY 2009-10
Bench: Shri Chandra Mohan Garg & Laxmi Prasad Sahu
For Appellant: Shri Salil Kapoor, Ms Soumya Singh & Nirod PatadeFor Respondent: Shri M.K.Gautam, CIT DR
Section 194HSection 194JSection 201(1)Section 201(3)
1) of the Act.
4. Facts, as emerged from the assessment order, are that the assessee
company is in the business of providing telecommunication services in various
parts of India. A survey under section 133A of the Act was conducted on
29.9.2011 in the premises of the assessee and it was found that the assessee
has violated the provisions