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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)

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

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