ARSS INFRASTRUCTURE PROJECTS LTD.,BHUBANESWAR vs. DCIT, CORPORATION CIRCLE- 1(1), BHUBANESWAR
In the result, appeal of the assessee is partly allowed
ITA 109/CTK/2020[2012-13]Status: DisposedITAT Cuttack21 Jan 2021AY 2012-13
Bench: Shri Chandra Mohan Garg & Laxmi Prasad Sahuassessment Year : 2012-2013
For Appellant: Shri P.S.Panda/Kamal Agarwal, ARFor Respondent: Shri M.K.Gautam, CIT DR
Section 40Section 43B
U/s. 40(a)(ia) shall not made in the situation where in even if the assessee has not deducted tax at source from the related payments for expenditure but the recipient has taken into account these receipts and offered the same for taxation.
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ITA No.1 09/CTK/202 0
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