ASHOKKUMAR PROJECTS INDIA PVT. LTD.,PORBANDAR vs. THE PR. CIT, JAMNAGAR, JAMNAGAR
In the result, appear of the assessee is allowed
ITA 83/RJT/2024[2018-19]Status: DisposedITAT Rajkot21 Mar 2025AY 2018-19
Bench: Dr.Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकरअपीलसं./Ita No.83/Rjt/2024 (िनधा"रणवष" / Assessment Year: (2018-19) (Physical Hearing) Ashokkumar Projects India P. Vs. The Pr. Commissioner Of Ltd. Income Tax, 4Th Floor, Manek Centre, P.N. Cholera Arcade, M.G. Road Opposite, Bhaveshwar Mahadev Marg, Jamnagar - 361008 Temple, Porbandar – 360575 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aamca5891Q (Assessee) (Respondent)
For Appellant: Shri Dushyant Maharshi, ARFor Respondent: Shri Sanjay Punglia, Ld. CIT(DR)
Section 142(1)Section 143(3)Section 192Section 194CSection 263Section 40
1,47,96,637- (30%
of Rs. 4,93,22,122/-). The assessee has made payment, which exceeds the threshold limit, as per TDS provisions and is liable to deduct TDS, on aggregating expenses of Rs.21,84,141/-, as per the provisions of section 194C
