SCHAEFFLER INDIA LIMITED,VADODARA GUJARAT vs. ASSISTANT DIRECTOR OF INCOME TAX,(CPC) BANGALORE (JAO DDCIT CIRCLE 1(1)(1) VADODARA, VADODARA GUJARAT
In the result, the appeal of the assesse is allowed
ITA 1056/AHD/2024[2021-22]Status: DisposedITAT Ahmedabad14 Oct 2024AY 2021-22
Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal
For Appellant: Shri Bhavin Marfatia, A.RFor Respondent: Shri Prothviraj Meena, CIT DR
Section 115BSection 115JSection 143(1)Section 2Section 234BSection 234CSection 80G
115B AA of the Act.
13. The learned CIT(A) erred in fact and in law in confirming the action of the learned AO in not granting TDS credit of Rs 60,772. 14. The learned CIT(A) erred in fact and in law in confirming the action of the learned AO in not granting TCS credit
