ENGINEERING PROFESSIONAL CO. PVT LTD,SURAT vs. PCIT-1, SURAT
In the result, appeal of the assessee is partly allowed
ITA 541/SRT/2024[2018-19]Status: DisposedITAT Surat19 Feb 2025AY 2018-19
Bench: Shri Pawan Singh & Shri Bijayananda Prusethआयकर अपील सं./Ita No.541/Srt/2024 Assessment Year: (2018-19) (Physical Hearing) Engineering Professional Co. Pvt. Ltd., Vs. The Pcit -1, 444, Royal Arcade, Opp. Sarthana Zoo, Surat Varachha Road, Near Sarthana Jakatnaka, Surat – 395006, Gujarat "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aabce0313Q (Appellant) (Respondent) Appellant By Shri P. M. Jagasheth, Ca Respondent By Shri Ravi Kant Gupta, Cit(Dr) Date Of Hearing 13/02/2025 Date Of Pronouncement 19/02/2025
Section 142(1)Section 143(2)Section 143(3)Section 194CSection 263
B or XVII-BB of the Act. This does not mean that TDS has actually not been deducted. The ld. AR submitted that TDS has been deducted u/s 194C on payment of Rs.20,52,63,834/-, u/s 194J of
ITA No.541/SRT/2024/AY.2018-19
Engineering Professional Co. Pvt. Ltd.
Rs.89,63,400/- and u/s 192 of Rs.14,58,000/-. The details