M/S. HINDUSTAN MINMENT INC.,JAMNAGAR vs. THE INCOME TAX OFFICER, WARD-3(2),, JAMNAGAR
In the result, appeal filed by Assessee is allowed
ITA 277/RJT/2018[2012-13]Status: DisposedITAT Rajkot24 Aug 2021AY 2012-13
Bench: Shri Mahavir Prasad & Shri Amarjit Singh) [Through Virtual Court]
For Appellant: Shri M. J. Ranpura, A.RFor Respondent: Shri S. S. Rathi, Sr. D.R
Section 139(1)Section 140ASection 154Section 194JSection 44A
section 194J, M/s Aditya Coke Pvt. was required to deduct tax at source at 10% of the professional services of Rs.
1,24,16,170/-. The accordingly shown the TDS of Rs. 12,40,875/- as receivables from the Government in Schedule 5 of the balance same is part of paper book at page no. 27. The appellant was accordingly