DY. COMMISSIONER OF INCOME TAX, CIRLCE-1, JAIPUR vs. M/S CUROSIS HEALTHCARE PRIVATE LIMITED , JAIPUR
In the result, this appeal of the revenue stands dismissed
ITA 351/JPR/2022[2013-14]Status: HeardITAT Jaipur14 Feb 2023AY 2013-14
Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)
For Appellant: Shri S. L. Poddar (Adv.)For Respondent: Smt. Runi Pal (Addl. CIT)
Section 142(1)Section 143(3)Section 148Section 194HSection 37
194H of the Act and But, the assessee; also failed to made TDS thereon. Further, the details of parties, to whom such gold coin were provided by the assessee, have not been provided to this office. Thus, it is evident that the assessee gifted the chain, Kada, gold & silver jewellery to various Doctors or touts for soliciting admission in Nursing