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бидэнтэй холбоо барина ууHC Reverses ITAT No Sec 194C TDS on freight charges
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sec 194c caselaws itat stone crusher unit sec 194c caselaws itat stone crusher unit Raj Laxmi Stone Crushers Pvt Ltd vs Assessee on 11 April 1955AND ITA No349/Del/2009 Assessment year 200506 M/s Raj Laxmi Stone of provisions of section 80IB of the IT Act which are applicable to the unit and the copies of judgments in the following cases as decided by ITAT were Get
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Raj Luxmi Stone Crusher P Ltd Vs Department Of Asstt year 2006 07 2 The ground raised is that ld CITA erred in deleting addition of Rs on account of claim us 80IB ignoring the fact that assessee is a stone crusher and not manufacturer at all and also in ratio of decision in the case of Lucky Minmat Pvt Ltd vs CIT 116 Taxman 1 SC and other case laws on the subject.
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бидэнтэй холбоо барина ууHC Reverses ITAT No Sec 194C TDS on freight charges
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Income Tax Act 1961 Section 149 Reported in 1994 207ITR217 Bom renumbered as 1 to 4 are referred to this court by the tribunal under section 256 1 of the income tax act 1961 at the instance of the commissioner of income tax 1 whether the provisions of section 144b of the income tax act 1961 can be invoked in an assessment being made under sections 147/148
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