DEPUTY COMMISSIONER OF INCOME TAX(CENTRAL), JABALPUR vs. ANAND MINING CORPORATION, JABALPUR

In the result, the Cross Objection of the assessee is partly allowed

Bench: Dr. B.R.R. Kumar & Shri Yogesh Kumar U.S.

section 194J on the payment of Rs. 29,500/- made to 3 different parties. Hence, the assessee gets the relief of Rs.29,500/-. (ii) As regard the payment of Rs. 50,000/- made to Shri V Ravindra Prasad Advocate, the assessee submitted that V. Ravendra Prasad is a regular assessee of income and has included the payment received from

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-KATNI, KATNI vs. M/S. GAJRAJ MINING PVT. L:TD., SINGRAULI

In the result, the appeal of the Revenue as well as assessee is dismissed