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)
24,93,486/- under Section 194C of
the Act. During scrutiny, it was found that the sub-contractor had provided
services within the ambit of 'Professional and Technical Services' as
envisaged under Section 194J read with Explanation 2 to Section 9(1)(vii)
of the Act. Accordingly, a show cause notice was issued to the assessee to
explain
