COCHIN PORT AUTHORITY ( FORMERLY COCHIN PORT TRUST),KOCHI vs. DCIT NON CORPORATE CIRCLE 2(1), KOCHI, KOCHI
In the result, the assessee’s appeal is partly allowed
ITA 655/COCH/2022[2017-2018]Status: DisposedITAT Cochin10 Jul 2023AY 2017-2018
Bench: Shri Sanjay Arora, Am &Shri Manomohan Das, Jm
For Appellant: Sri.Gopi K, CAFor Respondent: Sri.Sajit Kumar Das, CIT-DR
Section 143(3)Section 2(24)(x)Section 260ASection 263Section 36(1)(iv)Section 36(1)(va)Section 43B
section 36(1)(va) of the Act;
(b)
Provision for bad and doubtful debts, at Rs.1,55,57,493 as against the correct amount of Rs.1,70,27,053, resulting in a short disallowance to the extent of the difference of Rs.14.70 lakhs;
(c)
Short deduction of tax at source on Rs.4,09,20,538. Cochin Port Authority
