DEPUTY COMMISSIONER OF INCOME TAX(CENTRAL), JABALPUR vs. ANAND MINING CORPORATION, JABALPUR
In the result, the Cross Objection of the assessee is partly allowed
ITA 104/JAB/2018[2014-15]Status: DisposedITAT Jabalpur24 Nov 2023AY 2014-15
Bench: Dr. B.R.R. Kumar & Shri Yogesh Kumar U.S.
Section 143(2)Section 143(3)Section 40Section 40A(3)
disallowance of professional charges of Rs. 79,500/- by applying the provision of section 40(a)(ia) of the Act is decided as under:-
(i) As per the detail submitted by the assessee, out of professional charges of Rs. 79,500/- no TDS was required to be deducted under
I.T.A. No.104/Jab/2018
C.O.No.03/Jab/2018
12
Assessment Year:2014-15
section 194J
