Case Law Details
Case Name : Income-tax Officer - Ward 1(4) Vs Bhoomi Construction (ITAT Rajkot)
Related Assessment Year : 2006-07
Courts :
All ITAT ITAT Rajkot
Become a Premium member to Download.
If you are already a Premium member, Login here to access.
IN THE ITAT RAJKOT BENCH
Income-tax Officer – Ward 1(4)
versus
Bhoomi Construction
IT APPEAL NO. 601 (RJT.) OF 2012
[ASSESSMENT YEAR 2006-07]
Date of Pronouncement: 08.02.2013
ORDER
D.K. Srivastava, Accountant Member
The appeal filed by the Revenue is directed against the order passed by the CIT (A) on 31-08-2012, on the following grounds:-
“1. The learned CIT(A)-I, has erred in law and on facts of the case in deleting the addition of Rs. 57,48,265/- u/s.40(a)(ia) made by the Assessing Officer on account of tax not been deposited or paid during the previous ye...
This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
Kindly Refer to
Privacy Policy &
Complete Terms of Use and Disclaimer.


I am a software freelancer and my earnings critically depend on the web search engines based advertisements. I make full payments through credit card and deposit TDS from my own account.
As per the above case judgement, I am a defaulter as I am not ‘deducting tax at source’.
Can some body advice how to handle this situation ?
The issues regarding Merlyn Shipping and Virgin Creation juugements need to be sorted out in Budget 2013 for once and all.