BARBRIK DEE VEE JV, RAIPUR,RAIPUR vs. INCOME TAX OFFICER, WARD-3(1), RAIPUR, RAIPUR
In the result, appeal of the assessee is allowed in terms of the aforesaid observations
ITA 313/RPR/2023[2018-19]Status: DisposedITAT Raipur22 Nov 2023AY 2018-19
Bench: Shri Ravish Soodआयकर अपील सं. / Ita No. 313/Rpr/2023 "नधा"रण वष" / Assessment Year : 2018-19 Barbarik Dee Vee Jv A-24, Ashoka Millenium, Ring Road No.1, Rajendra Nagar, Raipur (C.G.)-492 001 Pan : Aacab7461R .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer-3(1), Raipur (C.G.) ……""यथ" / Respondent
For Appellant: Shri Abhishek Mahawar, CAFor Respondent: Shri Satya Prakash Sharma, Sr. DR
Section 143(3)Section 201Section 36(1)(iii)Section 37(1)
deduct or pay the TDS, as prescribed under the provisions of the Act, cannot be allowed as deduction.
20. In view