PREETI SINGHVI L/H SHRI AJAY SINGHVI,JODHPUR vs. ACIT, CIRCLE-3, JODHPUR
In the result, the appeal of the assessee is dismissed
ITA 152/JODH/2023[2012-13]Status: DisposedITAT Jodhpur13 Oct 2023AY 2012-13
Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee
For Appellant: None (W/S)For Respondent: Ms. Nidhi Nair, JCIT-DR
Section 143(1)Section 143(3)Section 147Section 148Section 40A(3)
40A(3) of IT Act, 1961. Further, it is observed that assessee has also made payment of Rs.42,894/- to Kanstiya &
Co. but TDS was not deducted on above payment. Above payment is in the nature of professional and technical fee on which TDS should have been deducted as per section 194J, but the assessee has failed to deduct
