CHIEF MEDICAL AND HEALTH OFFICE ANNUPPUR,ANNUPPUR vs. ITO-TDS-2,JABALPUR, JABALPUR
In the result, the appeals of the assessee are allowed
ITA 84/JAB/2023[2014-15]Status: DisposedITAT Jabalpur21 Sept 2023AY 2014-15
Bench: Shri Om Prakash Kant & Shri Pavan Kumar Gadaleita No. 84, 85, 86, 87, 88 & 89/Jab/2023 (A.Y: 2014-15 To 2019-20) Chief Medical & Vs. Ito, Tds-2, Health Office, Room No. 102, Aayakar Amarkant Road, Bhawan, Napier Town, Annuppur-484224, Jabalpur-482001, Madhya Pradesh. Madhya Pradesh.
For Appellant: Shri.Sapan Usrethe. Adv.ARFor Respondent: Shri.SaadKidwai. CIT -DR
Section 194JSection 201(1)
section 194J of the IT Act and therefore appellant is not liable to deduct TDS on such payment as these