THE DY. COMMISSIONER OF INCOME TAX, KHEDA CIRCLE,, KHEDA vs. ADF FOODS LTD.,, KHEDA
In the result, appeal of the Revenue is dismissed due to low tax effect
ITA 1746/AHD/2018[2013-14]Status: DisposedITAT Ahmedabad01 Oct 2019AY 2013-14
Bench: Shri Rajpal Yadav & Shri Amarjit Singh"नधा"रण वष"/ Asstt.Year: 2013-2014 Dcit, Kheda Circle Adf Foods Ltd Nadiad Vs. 83/6,Gidc Industrial Estate Dist: Kheda 387 002. Kamla Road Nadiad, Dist. Kheda 387 001. Pan : Aacca 2270 K
For Respondent: Shri Vinod Tanwani, Sr.DR
Section 195(1)Section 268ASection 40
TDS was required to be deducted. Hence, this issue has been decided partly against the assessee. Be that as it may, we perused the record and impugned order of the ld.Revenue authorities. We noticed that tax effect in disputed addition, after the part relief given by the ld.CIT(A), would be less than Rs.50 lakhs, if that be so, then