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Section 194J6 Section 260A2 Section 194C2 Section 9(1)(vii)2

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)

2. Briefly stated, the facts necessary for adjudication of the instant appeal as narrated therein may be noticed. The assessee is a contractor engaged in constructing Thermal Power Plant for Jhajjar Power Limited. On 2.2.2012, a TDS inspection was conducted under Section 133A of the Act and it was found that the assessee had made payments amounting

M/S.SWASTHYA BIKASH SAMITTEE vs. THE INCOME TAX OFFICER

COMMNR.INCOME TAX vs. PIYUSH KU GUPTA

M/S.SWASTHYA BIKASH SAMITTEE vs. THE INCOME TAX OFFICER

COMMNR.INCOME TAX vs. PIYUSH KU GUPTA