SHRIRAM TRANSPORT FINANCE CO. LTD.,CHENNAI vs. DCIT, CHENNAI
In the result, appeal of the assessee is partly allowed and the
ITA 454/CHNY/2016[2012-2013]Status: DisposedITAT Chennai24 Aug 2016AY 2012-2013
Bench: Shri N.R.S. Ganesan & Shri A. Mohan Alankamony
For Appellant: Shri R. Sivaraman, AdvocateFor Respondent: Dr. U. Anjaneyalu, CIT
Section 234DSection 36(1)(iii)Section 37Section 45
TDS was `25,02,47,313/- as against `24,97,95,185/- claimed
in the return of income. Therefore, according to the Ld. counsel,
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I.T.A. No.454/Mds/16
I.T.A. No.728/Mds/16
there was an omission to give credit to the extent of `67,16,883/-.
The CIT(Appeals) directed the Assessing Officer to give credit after
verification if permissible under