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)
TDS)-II, Chandigarh
....Appellant.
Versus
M/s Shandong Tiejun Electric Power Engineering Co. Ltd., Jhajjar
...Respondent.
CORAM:- HON'BLE MR. JUSTICE AJAY KUMAR MITTAL.
HON'BLE MRS. JUSTICE MANJARI NEHRU KAUL.
PRESENT: Mr. Yogesh Putney, Senior Standing Counsel,
for the appellant.
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AJAY KUMAR MITTAL, J.
1.
This appeal has been filed by the revenue under Section 260A
of the Income
