SHRI JAY KHODIYAR MAJOOR S M LTD.,AT CHHALANKA, TAL. VISAVADAR, DIST. JUNAGADH vs. THE PR. CIT-1, RAJKOT, RAJKOT
In the result, the appeal of the assessee dismissed
ITA 178/RJT/2022[2017-18]Status: DisposedITAT Rajkot20 Dec 2023AY 2017-18
Bench: Hri Waseem Ahmed & Shri Siddhartha Nautiyal
For Appellant: Shri D. M. Rindani, A.RFor Respondent: Shri Shramdeep Sinha, CIT DR
Section 143(3)Section 194CSection 263Section 40Section 80PSection 80P(2)(d)
2)(d) of the Act and in respect of non-deduction of tax deducted at source u/
194C of the Act on contract expenses.
Shri Jay Khodiyar Majoor S M Ltd. vs. PCIT
Asst.Year –2017-18
3. The learned Principal Commissioner of Income-tax, Rajkot – 1, Rajkot failed to appreciate that the issue regarding claim of deduction u/s 80P
