INFOOBJECTS SOFTWARE INDIA PRIVATE LIMITED, JAIPUR,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 4, JAIPUR, JAIPUR
In the result, the appeal of the assessee is allowed
ITA 1499/JPR/2024[2021-22]Status: DisposedITAT Jaipur28 Apr 2025AY 2021-22
Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, AM आयकर अपील सं. / ITA No. 1499/JP/2024 निर्धारण वर्ष / Assessment Year : 2021-22 Infoobjects Software India Vs. Deputy Commissioner of Private Ltd. Income Tax, 5-E Patrikayan, 3rd Floor Jhalana Circle-04, Jaipur Institutional Area, Jaipur स्थायी लेखा सं. / जीआईआर सं./PAN/GIR No.: AABCI8663B अपीलार्थी / Appellant प्रत्यर्थी / Respondent निर्धारिती की ओर से/ Assessee by : Sh. Naman Maloo, CA राजस्व की ओर से / Revenue by
For Appellant: Sh. Naman Maloo, CAFor Respondent: Sh. P. P. Meena, CIT
Section 143(3)Section 144CSection 144C(5)Section 201Section 40Section 92B(2)
TDS on business promotion expense. The action of the Id. AO is illegal, unjustified, arbitrary, contrary to the facts of the case. It is, therefore, prayed that the entire addition of Rs. 2,09,794/- made to the income of the assessee be deleted.
Ground No. 3: In the facts and circumstances of the case
