O.S. MOTORS PVT. LTD.,JODHPUR` vs. PRINCIPAL COMMISSIONER OF INCOME , JODHPUR
In the result, the appeal filed by the assessee is partly allowed
ITA 54/JODH/2022[2017-18]Status: DisposedITAT Jodhpur16 Jan 2023AY 2017-18
Bench: Shri B. R. Baskaran & Dr. S. Seethalakshmim/S. O.S. Motors Pvt. Ltd. Vs The Pr. Cit Sainiks Motor Building, Chopasani Jodhpur-1 Road, Jodhpur-342001 (Raj) Jodhpur (Appellant) (Respondent) Pan No. Aaaco 1896 R
Section 143(3)Section 14ASection 194HSection 263Section 36(1)(v)Section 40
TDS on the incentive payments u/s 192 of the Act. Accordingly, we set aside the order passed by Ld PCIT on this issue.
9. The next issue considered by Ld PCIT relates to the disallowance to be made u/s 14A of the Act. The Ld PCIT noticed that the assessee has made investment of Rs.47.00 lakhs, but did not make
