ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE,SECOND FLOOR vs. SHIVA CEMENT LIMITED, ROURKELA, SUNDARGARH
In the result, the appeals of the Revenue as well as the COs of the assessee are dismissed
ITA 388/CTK/2024[2009-10]Status: DisposedITAT Cuttack26 Aug 2025AY 2009-10
Bench: Shri Duvvuru Rl Reddy, Vp & Shrirajesh Kumar, Am
For Appellant: Shri Nitesh S. JoshiFor Respondent: Shri Ashim Kr. Chakraborty, DR
Section 127Section 132Section 139(1)Section 153ASection 194JSection 195JSection 40aSection 68
section 195J of the Acton the basis of audited statement of accounts furnished by the assessee. The ld. AO observed that the assessee has incurred consultancy charges on various dates when no TDS
