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
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(a) in the case of deduction by or on behalf of the Government, on the same day;
(b) in the case of deduction by or on behalf of persons other than those mentioned in clause (a),—
(i) in respect of sums deducted in accordance with the provisions of section 193, section 194A, section 194C, section 194D, section 194E, section