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
ITA 27/JAB/2020[2017-18]Status: DisposedITAT Jabalpur30 Nov 2023AY 2017-18
Bench: Dr. B. R. R. Kumarsh. Yogesh Kumar Us
For Appellant: Sh. Sapan Usrethe, AdvFor Respondent: Sh. Shravan Kumar Gotru, CIT(DR)
Section 2Section 36(1)(iii)Section 43B
TDS.
11. Before us the ld. DR supported the order of the Assessing
Officer and the ld. AR relied the order of the ld. CIT(A).
12. Heard the arguments of both the parties and perused the material available on record.
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CO No. 05/ JAB/2020
Gajraj Mining P Ltd.
13. Section 43B of the Act which is as under
