2023 (1) TMI 132

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....nt D.B. Income Tax Appeal under Section 260A of the Income Tax Act, 1961 has been filed by the Commissioner of Income Tax-TDS, Jaipur against the order dated 05.01.2021 passed by the Income Tax Appellate Tribunal, Jodhpur Bench, Jodhpur in IOTA No.01/JODH/2020 for the Assessment Year 2018- 19, whereby the appeal against the order of learned CIT (A-1), Udaipur dated 10.10.2019 was dismissed. Learn....

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....pellant rightly contended that in the agreement which was entered between the parties, there is no restriction of private practice whereas in case of service/appointment order, there is prohibition for grant of benefit which are required to be given under the law and are granted to the employees whereas in the case of retainership it is only an honorary or professional agreement is entered between....

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....l appearing for the assessee that CIT had issued an order under s. 10(23C)(via) of the Act, by virtue of which the assessee is not liable to deduct TDS under s. 194-I as the recipient itself is exempted from levy of tax, is not acceptable for the reasons that the said order was issued by the CIT, Panaji for the asst. yr. 2005-06 to 2007-08 subject to the compliance of conditions (I) to (vi) specif....