ACIT, CIRCLE, BHARATPUR vs. M/S. JAGDAMBE STONE COMPANY, BHARATPUR
In the result, this appeal of the Revenue is dismissed
ITA 1171/JPR/2019[2015-16]Status: DisposedITAT Jaipur12 Mar 2021AY 2015-16
Bench: Shri Sandeep Gosain, Jm & Shri Vikram Singh Yadav, Am
For Appellant: Shri Nitesh Gupta (CA)For Respondent: Smt. Rooni Paul (Addl.CIT-DR) fu/kZkfjrh dh vksj ls@
Section 143(2)Section 194C(6)Section 194C(7)Section 40
house property instead of income from business or profession.
The ld DR has relied on the following decisions:
(i)
Karanpura Development Co. Ltd. Vs CIT (1962) 44 ITR 362
(SC)
(ii) Palam Gas Service Vs CIT (2017) 81 taxmann.com 43 (SC)
4
ITA 1171/JP/2019_
ACIT Vs M/s Jagdambe Stone Company
(iii) Shr Choudhary Transport Company Vs ITO (2020) 118
Taxmann.com
