SUBHALAXMI AGENCIES PVT. LTD.,NAYAGARH vs. JCIT, RAMGE-2, BHUBANESWAR
In the result, appeal of the revenue is partly allowed and that of
ITA 132/CTK/2016[2011-12]Status: DisposedITAT Cuttack21 Nov 2017AY 2011-12
Bench: S/Shri N.S Saini & Pavan Kumar Gadale
For Appellant: Shri S.K.Agarwal, ARFor Respondent: Shri D.K.Pradhan, DR
Section 194ASection 194CSection 194JSection 40
163. He also submitted that in the case of the assessee itself for the
assessment year 2008-09, on similar facts, the Tribunal has confirmed
the order of the CIT(A) deleting the disallowance.
15. Ld Departmental Representative supported the orders of lower
authorities.
16. We have heard the rival submissions, perused the orders of lower
authorities and materials available
