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 201(1
