M/S.SWASTHYA BIKASH SAMITTEE vs. THE INCOME TAX OFFICER
ITA/162/2018HC Orissa29 Mar 2022
Bench: DR. JUSTICE S. MURALIDHAR (CJ),MR. JUSTICE R.K.PATTANAIK
Section 133ASection 194CSection 194JSection 201(1)Section 260ASection 9Section 9(1)(vii)
3.
After hearing learned counsel for the appellant, we do not find
any merit in the appeal.
4.
It would be advantageous to reproduce Section 194C of the Act
which is as under:-
“194C. (1) Any person responsible for paying any sum to
any resident (hereafter in this section referred to as the
contractor1) for carrying out any work (including
