THE DEPUTY CONSERVATOR OF FOREST,DUNGARPUR vs. ITO (TDS),, UDAIPUR
In the result, all the appeals of the assessee are treated as allowed for statistical purpose
ITA 103/JODH/2020[2011-12]Status: DisposedITAT Jodhpur13 Mar 2023AY 2011-12
Bench: Shri B. R. Baskaran & Dr. S. Seethalakshmi
Section 133ASection 194CSection 201(1)
section 194C.
3. There was no liability of TDS also in view of the fact that the same is also not taxable even in the hands of the recipient and the appellant cannot be treated as assessee is default.
4. The appellant pray for suitable costs.
5. The Appellant crave, leave or reserving the right to amend modify, alter