DEPUTY COMMISSIONER OF INCOME TAX, CHANDIGARH vs. ESSIX BIOSCIENCES LIMITED, CHANDIGARH
In the result, the appeal filed by the Department is
ITA 534/CHANDI/2023[2014-15]Status: DisposedITAT Chandigarh12 Apr 2024AY 2014-15
Bench: SHRI A.D.JAIN (Vice President), SHRI VIKRAM SINGH YADAV (Accountant Member)
For Appellant: Shri Ved Jain, Advocate &For Respondent: Shri Rohit Sharma, CIT-DR
Section 14ASection 201Section 40
TDS was not deducted on the interest paid to M/s Conquer
Investments & Finance Pvt. Ltd., M/s Ind Swift Laboratories
Ltd. and M/s Fortune India Constructions Ltd.
6.1 The assessee, in reply, submitted copy of Form 26A
relating to M/s Conquer Investments & Finance Pvt. Ltd.,
M/s Conquer Investments & Finance Pvt. Ltd., M/s Ind Swift
Laboratories Ltd. and M/s Fortune India Constructions
