GAURAV SINGH,SATNA vs. ITO-WARD SATNA, SATNA
In the result, the appeal is allowed
ITA 90/JAB/2023[2021-22]Status: DisposedITAT Jabalpur20 Sept 2023AY 2021-22
Bench: Shri Om Prakash Kant& Shri Pavan Kumar Gadalegaurav Singh, Ito, C/0,Rajiv Narayan Singh, Aayakar Bhawan, Parijat Niwas, Civil Lines, Satna-485001. Satna-485001. Madhya Pradesh, Madhya Pradesh, Appellant Respondent Pan: Bbdps8879Q
For Appellant: Shri.Sapan Usrethe,Advocate. ARFor Respondent: Shri. Shiv Kumar. Sr.DR
Section 143(1)Section 143(3)Section 90Section 91
193 Taxman 234
(Supreme Court)
o Engineering Analysis Centre of Excellence P Ltd Vs CIT (2021) 125
taxmann.com 42 (Supreme Court) (Pg 106-109 of Paper Book 2-
Para 25 & 26)
o CBDT Circular No. 333 dated 02.04.82 137 ITR (St.)
It was submitted that when there is no condition prescribed in DTAA that the FTC can be disallowed
