ITO, WARD-4(1), PATNA vs. JAGDISH RAY, PATNA
In the result, the appeal of revenue-ITA No
ITA 102/PAT/2020[2014-15]Status: DisposedITAT Patna04 Jan 2023AY 2014-15
Section 10(37)Section 250Section 96
16A showing deduction of tax at source on 24-10-2013 which clearly shows that alleged compensation was received prior to the effective date of RFCTLAAR Act and therefore, the relief granted by the ld.CIT(A) based on the application of section 96 of the RFCTLAAR Act has no merit and deserves to be set aside. Our view is further
