TMI Blog2013 (8) TMI 12X X X X Extracts X X X X X X X X Extracts X X X X ..... ase, it was to be paid separately and there is a finding of fact in this regard, recorded by the Appellate Authority as well as the Appellate Tribunal also - Decided against Revenue. - D.B. INCOME TAX APPEAL NO.235/2011, D.B. INCOME TAX APPEAL NO.222/2011, D.B. INCOME TAX APPEAL NO.238/2011, D.B. INCOME TAX APPEAL NO.239/2011 - - - Dated:- 1-7-2013 - IN THE HIGH COURT OF JUDICATURE FOR RAJASTHAN D.B. INCOME TAX APPEAL NO.235/2011, D.B. INCOME TAX APPEAL NO.222/2011, D.B. INCOME TAX APPEAL NO.238/2011, D.B. INCOME TAX APPEAL NO.239/2011 Commissioner of Income Tax (TDS) Versus M/s. Rajasthan Urban Infrastructure 01.07.2013 Narendra Kumar Jain And Smt. Meena V. Gomber,JJ. For the Appellant : Ms. Parinitoo Jain ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... trary to law by the Appellate Authority as well as Appellate Tribunal. She, therefore, submitted that orders passed by the Appellate Authority as well as Appellate Tribunal, are illegal and same are liable to be set aside. 5. We have considered the submissions of the learned counsel for appellant and examined the Circulars dated 28.04.2008 and 30.06.2008 and also the provisions of Sections 194-I and 194J and other provisions of the Income Tax Act. 6. The assessee, Rajasthan Urban Infrastructure Development Project(in short 'RUIDP'), is a project of Government of Rajasthan for the Infrastructure Development and Civic Amenities in the specified areas/cities in the State of Rajasthan. The project is financially assisted by the Loan from th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the basis of reasoned order dated 31.03.2009 passed in Appeal No.413/Jaipur/ 2008-09 of the same assessee, which is the subject matter of D.B. Income Tax Appeal No.239/2011. The relevant para 02.3 of the above referred order dated 31.03.2009, passed by the Appellate Authority, is reproduced as under:- 8. The aforesaid finding was discussed and considered, in detail, by the Income Tax Appellate Tribunal and vide order dated 30.10.2009, the Tribunal dismissed the appeal of the Department. The said order is also under challenge in D.B. Income Tax Appeal No.239/2011, preferred on behalf of the Revenue. 9. So far as submission of the learned counsel for appellant, that the Circular dated 28.04.2008 was not applicable as it was in respe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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