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
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 of income-tax specified in this behalf
