SPECTRA EQUIPMENT PRIVATE LIMITED,HYDERABAD vs. INCOME TAX OFFICER, WARD 3(1),, HYDERABAD
In the result, the appeal of the assessee is dismissed
ITA 500/HYD/2023[Assessment Year 2017-18]Status: DisposedITAT Hyderabad18 Dec 2024
Bench: Shri Laliet Kumar & Shri Madhusudan Sawdiaassessment Year: 2017-18 Spectra Equipment Private Vs. The Income Tax Officer, Ward 3(1), Limited, Hyderabad. Hyderabad. Pan No.Aaccs8677C. (Appellant) (Respondent) Assessee By: Ms. Akanksha, C.A. For Shri Sunil Kumar Jain, C.A. Revenue By: Ms. Narmada, Cit-Dr For Shri Madan Mohan Meena, Sr.D.R. Date Of Hearing: 11.12.2024 Date Of Pronouncement: 18.12.2024
For Appellant: Ms. Akanksha, C.AFor Respondent: Ms. Narmada, CIT-DR for Shri Madan Mohan Meena
Section 115BSection 131Section 133(6)Section 143(1)Section 143(3)Section 68
164 or section 164A or section 167B, as the case may be, or the rate or rates of income-tax specified in this behalf in the Finance Act of the relevant year, whichever is applicable ;
(ii) for the purposes of deduction of tax under sections 193, 194, 194A,
194B, 194BB and 194D, the rate or rates
