INTERMARK SHIPPING AGENCIES P. LTD.,,GANDHIDHAM vs. THE INCOME TAX OFFICER, TDS-4,, GANDHIDHAM
In the result, appeal filed by the assessee is allowed
ITA 640/RJT/2012[2010-11]Status: DisposedITAT Rajkot28 Feb 2020AY 2010-11
Bench: Shri Waseem Ahmed & Ms. Madhumita Royआयकर अपील सं./ Ita No. 640/Rjt/2012 "नधा"रण वष"/Assessment Year: 2010-11 Intermark Shipping Ito Agencies Pvt. Ltd. Vs Tds-4, Gandhidham, Ii Floor, Ajanta Comm. Plot No. 32, Sector-3, Center No. 1, Plot No. Gandhidham, Kachchh 277/278, Ward 12-B Gandhidham (Kutch) Pan No. Aaa Ci5 689 L अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Revenue By : Shri Arvind Sontakka, Dr Assessee By : Shri M. J. Ranpura, Ar सुनवाई क" तार"ख/Date Of Hearing : 24/02/2020 घोषणा क" तार"ख /Date Of Pronouncement : 28/02/2020
For Appellant: Shri M. J. Ranpura, ARFor Respondent: Shri Arvind Sontakka, DR
Section 1Section 133ASection 194CSection 194JSection 201Section 201(1)Section 210(1)Section 9
TDS is applicable on Intermark Shipping Agencies Pvt. Ltd. vs. ITO
AY 2010-11
such reimbursement amount as the case made out by the assessee before the Revenue. However, such plea of the assessee was not found tenable.
The Ld. AO was of the view that the certificate issued by the IT authority in favour of Mundra Port and Special
