Bench: Dr. M. L. Meena & Sh. Anikesh Banerjeei.T.A. No.316/Jodh/2023 Assessment Year: 2017-18
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 AO had finally withdrawn the credit and raised the demand amount of Rs.4,68,850/-.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