ASSERTIVE INFRASTRUCTURE PVT. LTD.,DELHI vs. ITO WARD 3(3), NEW DELHI
In the result, appeal of the assessee is partly allowed
ITA 4200/DEL/2025[2014-15]Status: DisposedITAT Delhi21 Jan 2026AY 2014-15
Section 142(1)Section 143(2)Section 143(3)Section 194Section 250Section 40
194Q of the Act.”\n• Circular No. 13 0 2022 which deals with section 194S w.e.f. 01.07.2022. The relevant extract of the circular (Q.\nNo. 6) is-\n(ii) Since the provision of section 194S of the Act applies at the time of credit or payment (whichever is\nearlier) of any sum, representing consideration for transfer of VDA, such
