ACIT, CENTRAL CIRCLE - 3(3), KOLKATA, KOLKATA vs. M/S IMAX INFRASTRUCTURE PVT. LTD., KOLKATA

In the result, the appeals of the Revenue are dismissed while the Cross Objections of the assessee are allowed

Bench: Shri P.M. Jagtap, Vice-(Kolkata Zone) & Shri S.S. Viswanethra Ravi

disallowance under section 40(a)(ia) on account of payments made by the assesese to the contractors without deducting tax at source. 3. Aggrieved by the orders passed by the Assessing Officer under section 153C/143(3) of the Act for all the three years under consideration, appeals were preferred by the assessee before the ld. CIT(Appeals) challenging the validity

ACIT, CENTRAL CIRCLE-3(3), KOLKATA, KOLKATA vs. M/S. PRAKASH PLY CENTRE PVT. LTD., KOLKATA

In the result, appeal of assessee is assessee is allowed”