63 results for “TDS”+ Section 2(24)(ix)clear
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Bench: Shri Inturi Rama Rao, Am & Shri Rahul Chaudhary, Jm Assessment Year: 2013-14 Apollo Tyres Ltd. .......... Appellant 3Rd Floor, Areekal Mansion, Panampilly Nagar, Kochi 682036 [Pan: Aaaca6990Q] Vs. Dcit, Corporate Circle-1(1), Kochi ......... Respondent Assessee By: Shri Abraham Joseph Markos, Adv. Revenue By: Shri Sanjit Kumar Das, Cit-Dr Date Of Hearing: 20.08.2025 Date Of Pronouncement: 01.09.2025
ix. The AO disallowed the year end provisions of Rs. 2,86,39,000/- on the ground that the provision of expenditure is an unascertained liability. x. The AO also made addition of Rs. 29,99,048/- u/s. 40(a)(ia) of the Act for non deduction of TDS on year end provisions. xi. The AO disallowed the claim