GULF ASIA CONTRACTING CO. PVT. LTD,KOLLAM vs. THE ACIT CIRCLE 1 (1), KOLLAM
In the result, appeal of the assessee stands allowed for statistical purposes
ITA 388/COCH/2023[2013-14]Status: DisposedITAT Cochin19 Feb 2025AY 2013-14
Bench: Shri Inturi Rama Rao, Am & Shri Keshav Dubey, Jm Assessment Year: 2013-14 Gulf Asia Contracting Company Pvt. Ltd. .......... Appellant Xxv/812 Srivaldsam, Thevally P.O. Kollam 691009 [Pan: Aaecg1332Q] Vs. Acit, Circle - 1(1) .......... Respondent Aayakar Bavan, Karbala Jn. Kollam 690001 Appellant By: Shri Rajeev, Ca Respondent By: Smt. Leena Lal, Sr. D.R. Date Of Hearing: 28.01.2025 Date Of Pronouncement: 19.02.2025
For Appellant: Shri Rajeev, CAFor Respondent: Smt. Leena Lal, Sr. D.R
Section 143(3)Section 155Section 155(14)Section 219
TDS credit during the assessment proceedings. The CIT(A), however, denied the claim for enhancement of TDS credit on the ground