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Section 143(1)5 Section 405 Section 139(1)3 Section 113 Section 12A3 Section 902 Deduction2

INSTITUTE OF CLINICAL RESEARCH INDIA SOCIETY,DEHRADUN vs. CIT(A), DEHRADUN

Appeal is allowed

ITA 45/DDN/2024[2012-13]Status: DisposedITAT Dehradun13 Jun 2025AY 2012-13

Bench: Shri Satbeer Singh Godara & Shri M. Balaganesh(Through Video Conferencing) Assessment Year: 2012-13 Institute Of Clinical Research Vs. Commissioner Of Income India Society, Tax (Appeals), 1St Floor, Building No.1, Dehradun Treenetra Vihar, Near Kargt Chowk, Dehradun Pan :Aabai3710P (Appellant) (Respondent) Assessee By None Department By Sh. Amar Pal Singh, Sr. Dr

Section 11Section 12ASection 194Section 194JSection 2(15)Section 40

Sections 193 & 194 were applicable. The Assessing Officer held that in relation to the following payments, the assessee has failed to deduct TDS :- i) Payment made to Mrs. Suchita Chougule (architect)-Rs.52,550/- ii) Legal fees to Khona & Kayser (Solicitors) - Rs.52,227/- iii) Professional fees to Dr. Bajaj(Radiologist) -Rs.95,830/- iv) Consultancy fees to Deepak Bhadra Rs.38,540/- Dr.Kotkar

INSTITUTE OF CLINICAL RESEARCH INDIA SOCIETY,DEHRADUN vs. CIT(A), DEHRADUN

INSTITUTE OF CLINICAL RESEARCH INDIA SOCIETY,DEHRADUN vs. CIT(A), DEHRADUN

BHUPENDRA BORA,GHAZIABAD vs. DCIT, DEHRADUN