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2 results for “section 68”+ Section 194Jclear

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Key Topics

Section 26312Section 1546Section 143(1)3Section 143(3)2

AJMER DEVELOPMENT AUTHORITY,AJMER vs. CIT(EXEMPTION)/ ITO (EXEMPTION), JAIPUR / JODHPUR

In the result, the stay application filed by the assessee is dismissed

ITA 89/JODH/2022[2012-13]Status: DisposedITAT Jodhpur22 Mar 2023AY 2012-13

Bench: Shri Kul Bharatshri Manish Borad

Section 143(3)Section 147Section 263

194J on roaming charges paid to other network operators. These issues were different from the subject matter of reassessment order. The Delhi High Court held that the subject matter is different since the Commissioner has found error in regular assessment order, hence limitation shall commence for regular assessment order." 6.3 In Ashok Buildcon Ltd. Vs. ACIT

MOHAN LAL TALESARA,UDAIPUR vs. DCIT, CPC / ITO, WARD-1(1), UDAIPUR

In the result, the appeal of the assessee bearing ITA No

ITA 316/JODH/2023[2017-18]Status: Disposed
ITAT Jodhpur
15 Dec 2023
AY 2017-18

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjeei.T.A. No.316/Jodh/2023 Assessment Year: 2017-18

Section 139Section 139(1)Section 143(1)Section 154Section 154oSection 194JSection 250

194J for providing software services by the assessee. In TDS return the party transferred this aforesaid amount to another company CONSOFT Solutions Private Ltd, which was incorporated on 29.03.2017. Without considering the assessee’s reply the ld. AO had finally withdrawn the credit and raised the demand amount of Rs.4,68,850/-. Aggrieved assessee filed an appeal before