DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-SHILLONG, SHILLONG vs. DHAR CONSTRUCTION COMPANY, SHILLONG
In the result, the appeal filed by the revenue is partly allowed
ITA 39/GTY/2024[2018-19]Status: DisposedITAT Guwahati22 Jan 2025AY 2018-19
Bench: Sri Manomohan Das & Sri Rakesh Mishra
Section 133(6)Section 142(1)Section 143(2)Section 143(3)Section 194CSection 250Section 69C
138 (Delhi), Hon’ble Bombay High Court in the case of ITO v. Vaman International (P.) Ltd. [IT Appeal No. 794
(Mum.) of 2015, dated 16-11-2016], Hon’ble Delhi High Court in the case of Principal Commissioner of Income-tax (Central)-2 v. Param
Dairy Ltd. [2022] 139 taxmann.com 546 (Delhi) and the decision in CIT Vs. Pratap