THE ITO-1(1), BHOPAL vs. M/S FRIENDS ASSOCIATES, BHOPAL
In the result, the appeal of revenue is dismissed
ITA 84/IND/2023[2012-13]Status: DisposedITAT Indore13 Sept 2023AY 2012-13
Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniito-1(1) M/S Friends Associates Bhopal Shop No.32, G.T.B. Complex New Market, Vs. Bhopal
Section 143(3)Section 148Section 154Section 40
194J,
(iv) "work" shall have the same meaning as in Explanation III to section 194C:
(v) "rent" shall have the same meaning as in clause (1) to the Explanation to section 194-1;
(vi) "royalty" shall have the same meaning as in Explanation 2 to clause (vi) of sub- section (1) of section 9,
4.4 In this regard, the amendment
