C I T JAIPUR vs. J D A JAIPUR
The appeals are dismissed
ITA/284/2010HC Rajasthan22 Jan 2026
Bench: SANJEEV PRAKASH SHARMA,SANGEETA SHARMA
Section 11Section 11(2)Section 11(3)Section 13(8)Section 2(15)
TDS) on
the one hand and not including the Income pertaining to it in the
Return is not contrary to provisions of Income Tax Act more
particularly Section 198 and 199