BIJAY KUMAR SARAF,DALDALI BAZAR, MUZAFFARPUR vs. DC/AC CIRCLE 1,MUZFFARPUR, IT-OFFICE, POLICE LINE, SIKANDERPUR MUZZAFFARPUR

In the result, the appeal filed by the assessee is partly allowed

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

5) of section 194C as the aggregate payment did not exceed ₹ 75,000/-. Further, as per sub-section (6), in the case of the contractors owning 10 or less goods carriages at any time during the previous year and on his furnishing a declaration to that effect along ITA No.: 205/PAT/2025 Assessment Year: 2014-15 Bijay Kumar Saraf. with