K M MEMORIAL HOSPITAL & RESERCH CENTRE (P) LTD,BOKARO vs. ACIT, CIRCLE-1,, HAZARIBAG
In the result, this ground of appeal of assessee is partly allowed
ITA 19/RAN/2021[2013-14]Status: DisposedITAT Ranchi29 Apr 2025AY 2013-14
Bench: Shri George Mathan & Shri Ratnesh Nandan Sahay
Section 143(3)Section 194CSection 263Section 40
1. For that the learned officers below have erred in making addition of the amount of ₹ 3,00,000/- especially in view of the fact that there was no agreement to make any payment under Section 194C and therefore provision of Section 40(a)(ia) are not applicable in this case. Even if the appellant was liable to deduct
