CREATIVE MUSEUM DESIGNERS, KOLKATA vs. ITO(EXEMPTIONS), WARD - 1(1), KOLKATA , KOLKATA
In the result, all the three appeals of the assessee are dismissed
ITA 1147/KOL/2018[2013-14]Status: DisposedITAT Kolkata14 Aug 2020AY 2013-14
Bench: Shri P. M. Jagtap, Hon’Ble Vice-(Kz) & Smt. Madhumita Roy, Hon’Ble Jm आयकरअपीलसं./Ita Nos.1147 & 1148/Kol/2018 ("नधा"रणवष" / Assessment Years:2013-14 & 2014-15)
For Appellant: Shri Siddhartha P Dutta, AdvocateFor Respondent: Smt. Ranu Biswas, Addl. CIT Sr. DR
Section 11Section 12Section 13Section 13(8)Section 143(3)Section 194JSection 2(15)Section 25Section 8
1,06,30,400/-as sale of services. It was further found that different organizations had deducted tax at source under Section 194J of the Act while making payment to the assessee. Further that, the assessee had booked amount received from RBI in its revenue. Upon further examination of the matters, it was found that the assessee decided