J.P TOBACO PRODUCTS PVT. LTD. vs. ASSISTANT COMMISSIONER OF INCOME TAX,
In the result, both the appeals of the assessee are allowed
ITA 230/JAB/2015[2008-09]Status: DisposedITAT Jabalpur10 Dec 2019AY 2008-09
Bench: Shri Bhavnesh Saini & Shri Sanjay Arora
Section 192Section 193Section 194Section 194ASection 194BSection 194CSection 194DSection 194ESection 194FSection 194G
194A, 194C, 194H and 194J, i.e., the sections
I.T.A. No.229/JAB/2015
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under which the payments subject to tax deduction at source fell in the instant case, by 31/5/2008 and 31/5/2009 for credits on 31/3/2008 and 31/3/2009
respectively. The deposit of tax deducted at source for both the years under reference as per Annexure-A supra and, thus