SUAJKISHAN DEOKISHAN THANVI,SILVASSA vs. INCOME TAX OFFICER, INCOME TAX OFFICER WARD2, VAPI
In the result, appeal of the assessee is allowed in above terms
ITA 145/SRT/2021[2010-11]Status: DisposedITAT Surat18 Apr 2023AY 2010-11
Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.145/Srt/2021 ("नधा"रणवष" / Assessment Year: (2010-11) (Virtual Court Hearing) Suajkishan Deokishan Income Tax Officer Thanvi, B/204, Mayuri Ward-2, Vapi (Camp At Silvassa), Vs. Apartment, Amli Road, First Floor, Vee Bee Mall, Nr. Civil Silvassa-396230 Court, Tokarkhada, Silvassa-396230 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Acypj 7355 D (अपीलाथ" /Appellant) (""थ" /Respondent) िनधा"रती की ओर से /Assessee By : Shri Satyadev Purohit, C.A & Shri Rajendra Joshi, Ar राज"व क" ओर से /Respondent By: Shri Vinod Kumar, Sr-D.R
For Appellant: Shri Satyadev Purohit, C.A &For Respondent: Shri Vinod Kumar, Sr-D.R
Section 144Section 147Section 148Section 194J
194J of the Act to the tune of Rs.6,34,765/- on which Tax Deducted at Source
(TDS) has already been deducted and Assessing Officer did not give benefit of TDS deducted on the professional receipts and benefit of chapter VIA deductions.
Therefore, the Ld. Counsel contended that assessee should be given benefit of TDS deducted on his professional receipts
