CHIEF MEDICAL AND HEALTH OFFICE ANNUPPUR,ANNUPPUR vs. ITO-TDS-2,JABALPUR, JABALPUR

In the result, the appeals of the assessee are allowed

Bench: Shri Om Prakash Kant & Shri Pavan Kumar Gadaleita No. 84, 85, 86, 87, 88 & 89/Jab/2023 (A.Y: 2014-15 To 2019-20) Chief Medical & Vs. Ito, Tds-2, Health Office, Room No. 102, Aayakar Amarkant Road, Bhawan, Napier Town, Annuppur-484224, Jabalpur-482001, Madhya Pradesh. Madhya Pradesh.

TDS. However, payment made for equipment’s like pace maker, ITA No. 84,85,86,87,88 &89/JAB/2023 Chief Medical and Health Office stunt etc Cannot be said to be payment for professional fee These are the equipment’s put in heart and the cost of such equipment’s cannot be said to be professional fee paid to the Doctors

SWETA GOENKA,JABALPUR vs. PR. COMMISSIONER OF INCOMR TAX-1, JABALPUR, JABALPUR

In the result, the assessee‟s appeal is dismissed

Bench: Shri Sanjay Arora, Hon‟Ble & Shri Manomohan Das, Hon'Ble

86,156/- (-) Rs.18,45,650/-} on account of receipts from Nagar Panchyat & Rs.19,33,432/- {Rs.59,65,200/- (-) Rs.40,31,768/-} on account of receipts from Nagar Palika Parishad. There is cumulative short disclosure of receipts from both the deductors under section 194C & 194J of the Act comes to Rs.25,73,938/- {Rs.6,40,506/- (+) Rs.19,33,432-}. Accordingly

VISHAL DATT,JABALPUR vs. ACIT CIRCLE 2(1) , JABALPUR

In the result, appeals of the assessee are allowed for\nstatistical purposes

86,570/- as labour wages and 20,66,976/- as 'leveling charges to\nP/L account. Assessee had done leveling work through contractor and TDS\nhad been deducted on payment. In case of labour charges there are very\nfew instances where receiver signature were not found due-to the reason\nthat the amount was collected by the mukaddam i.e. head