M/S RAPID INEXCI SERVICES PRIVATE LIMITED,MUMBAI vs. ITO-WARD 13(3)(1), MUMBAI
ITA 1045/MUM/2023[2014-2015]Status: DisposedITAT Mumbai24 Nov 2023AY 2014-2015
Bench: Shri Kuldip Singh & Shri S Rifaur Rahmanassessment Year: 2014-15
For Appellant: Ms. Dingle Haria, A.RFor Respondent: Smt. Mahita Nair, D.R
Section 133(6)Section 143(2)Section 143(3)Section 194C
full credit of TDS deducted to the tune of Rs.4,83,195/- instead of eligible credit of Rs.2,81,880/- in terms of section 191(3) read with rule 37BA.
6. In the backdrop of the aforesaid undisputed facts the Ld. A.R. for the assessee contended inter-alia that
