GILLETTE INDIA LIMITED,SPA-65A, INDUSTRIAL AREA, BHIWADI, DISTRICT- ALWAR vs. PCIT, JAIPUR-1, JAIPUR
In the result, the appeal of the assessee is partly allowed
ITA 313/JPR/2023[2016-17]Status: DisposedITAT Jaipur27 Sept 2023AY 2016-17
Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)
For Appellant: Sh. P. C. ParwalFor Respondent: Sh. Ajay Malik (CIT) a
Section 143(3)Section 192Section 194Section 195Section 263Section 36(1)(va)Section 40
194I of the Act, 1961. (b) not appreciating that on certain expenses included in rent, tax is deducted at source u/s 194C, for example, travel, logistics and transport etc.
(c) not considering the party wise breakup of rent expense amounting to Rs.8,74,00,000/- and the corresponding section under which TDS was deducted submitted during proceedings
