MAHARAJA GANGA MAHAL,BIKANER vs. ITO, TD,, BIKANER
In the result, all the appeals are partly allowed
ITA 83/JODH/2023[2016-17]Status: DisposedITAT Jodhpur18 Sept 2023AY 2016-17
Bench: Shri Saktijit Dey, Vice- & Shri Girish Agrawal
For Appellant: Sh. Shafi Mohd. Chouhan, Adv. &For Respondent: Sh. Rajeev Mohan, JCIT-DR
Section 133ASection 194ASection 194A(3)Section 194CSection 201Section 201(1)
26A is found to be
in order, no demand under section 201(1) can be raised. However, the
Assessing Officer may consider charging interest under section
201(1A) of the Act till the date of payment of tax by the payee.
13. Besides the above, there are two other payments, i.e., payment
of Rs.1,35,103/- to Booking.com and payment
