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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