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1 result for “condonation of delay”+ Section 194C(6)clear

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VIJAY ENGINEERING ENTERPRISES,NAGPUR vs. ITO, WD,-8(4), NAGPUR

In the result, both the appeals of the assessee are allowed for statistical purposes

ITA 101/NAG/2010[2003-04]Status: DisposedITAT Nagpur18 Feb 2020AY 2003-04
For Appellant: Shri Abhay AgarwalFor Respondent: Shri Milind Bhusari
Section 143(3)Section 201(1)Section 271C

6. Further, considering the judicial pronouncements as referred hereinabove, we condone the delay in respect of both these appeals and proceed to hear them on merits. B. On Merits 7. Before us, at the outset, ld. Counsel for the assessee submitted that this is a case where the assessee made contractual payments to M/s. P.T. Sumitra Mitra Jaya (PTSMJ