KERALA SHIPPING AND INLAND NAVIGATION CORPORATION LIMITED,ERNAKULAM vs. DEPUTY COMMISSIONER OF INCOME TAX , CORPORATE CIRCLE 1(1), KOCHI
In the result appeal of the assessee is hereby allowed
ITA 78/COCH/2024[2018-19]Status: DisposedITAT Cochin21 Oct 2024AY 2018-19
Bench: Shri Waseem Ahmed & Shri Soundararajan K.Kerala Shipping & Inalnd Dcit, Corporate Circle - 1(1) Navigtation Corporation C.R. Building, I.S. Pres Road 38/924-A, Udaya Nagar Road Kochi 682018 Vs. Gandhi Nagar Kochi 682020 [Pan: Aabck4818L] (Appellant) (Respondent)
For Appellant: Shri K. Gopi, CAFor Respondent: Shri Sanjit Kumar Das, CIT-DR
Section 1Section 115BSection 143(3)Section 199Section 263Section 69Section 69C
TDS credit.
5. Likewise, the learned PCIT noticed that the AO made addition of Rs.
85,60,650/- under section 69C