DEEPAK SHRAWAN BUDHIA,MUMBAI vs. PR. COMMISSIONER OF I.T., PATNA-1, PATNA

In the result, appeal of the assessee is dismissed

Bench: SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER SHRI SONJOY SARMA (Judicial Member)

section 40(a)(ia) of the 1. T. Act, 1961 was passed without considering all provisions of Sec 147 and without considering its exemption provisions. 5. For that, the order was passed without considering that no single payment above Rs. 30,000/-or total payment exceeding Rs. 1,00,000/- was paid to a single party during

NALANDA ENGICON PVT. LTD, PATNA,PATNA vs. PR. CIT CENTRAL, PATNA

In the result, all the appeals of the assessee are allowed as per terms indicated hereinabove