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Section 194J6 Section 201(1)4 Section 271C4 Section 2013 Section 1923 Section 260A2 Section 194C2 Section 9(1)(vii)2 Deduction2 TDS

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)

9(1)(vii) of the Act. The issue was examined by the Assessing Officer, who opined that the assessee was to deduct tax at source from the payments made to the sub-contractor under Section 194J of the Act. The Assessing Officer vide order dated 11.3.2013 (Annexure A-1) passed under Sections

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

M.D.,BHARAT MOTORS vs. A.C.OF INCOME TAX

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

M.D.,BHARAT MOTORS vs. A.C.OF INCOME TAX

COMMNR.INCOME TAX vs. PIYUSH KU GUPTA