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TDS4 Addition to Income4 Section 2013 Section 1973 Deduction3 Section 43B2

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. 5 CO No. 05/ JAB/2020 Gajraj Mining P Ltd. 13. Section 43B of the Act which is as under

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

M.P. STATE CIVIL SUPPLIES CORP. LTD. vs. INCOME TAX OFFICER(TDS)-1,

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

M.P. STATE CIVIL SUPPLIES CORP. LTD. vs. INCOME TAX OFFICER(TDS)-1,

M.P. STATE CIVIL SUPPLIES CORP. LTD. vs. INCOME TAX OFFICER(TDS)-1,

M.P. STATE CIVIL SUPPLIES CORP. LTD. vs. INCOME TAX OFFICER(TDS)-1,