RANGSONS SCHUSTER TECHNOLOGIES PRIVATE LIMITED ,MANDYA vs. DCIT,CIRCLE-1(1)& TPS , MYSORE
In the result, appeal filed by the assessee is partly allowed
ITA 1490/BANG/2025[2018-19]Status: DisposedITAT Bangalore29 Sept 2025AY 2018-19
Bench: Shri. Laxmi Prasad Sahu & Shri. Soundararajan Kassessment Year : 2018-19 M/S. Rangsons Schuster Technologies Pvt. Ltd., Vs. Dcit, Plot No.9, Hebbal Ii Nd Phase Viadb Circle – 1(1) & Tps, Industrial Area, Survey No.36, Belagolahobli, Mysore. Srirangapatna, H.O. Shrirangapattana, Mandya– 571 438,Karnataka. Pan : Aafcr 4493 J Appellant Respondent Assessee By : Shri. V. Srinivasan, Advocate Revenue By : Shri. Subramanian S, Jcit(Dr)(Itat), Bangalore. Date Of Hearing : 23.09.2025 Date Of Pronouncement : 29.09.2025
For Appellant: Shri. V. Srinivasan, AdvocateFor Respondent: Shri. Subramanian S, JCIT(DR)(ITAT), Bangalore
Section 143(2)Section 144Section 147Section 148Section 148ASection 195Section 195BSection 40
section 148A(d) of the Act, it was noted that assessee had remitted payment of Rs.49,39,468/- during the Financial Year 2017-18 to the foreign company M/s. Schuster Aviation Tubes
Ltd., (SATL) and not deducted TDS