Bench: Shri Om Prakash Kantshri Pavan Kumar Gadale
section will not apply. 10. In result, the appeal fails and is dismissed with costs. 9 | P a g e ITA No.99 to 103/Jab/2023 Manessh Sharma vs JCIT-TDS III. ORISSA RURALHOUSINGDEVELOPMENTCORPORATION LTD. vs.ACIT(2012)343 ITR0316(ORISSA) EXTRACTS: 17. Law is well-settled that when the statute requires to do certain thing in certain way, the thing must