Bench: Shri C.M. Garg, Jm & Shri Manish Borad, Am आयकर अपीऱ सं./Ita No.420/Ctk/2015 (नििाारण वषा / Assessment Year :2010-2011) Mgm Minerals Limited Vs Jcit-Range-1, 2-A, Forest Park Bhubaneswar Bhubaneswar-751009 Pan No. : Aadcm2818E (अऩीलाथी /Appellant) (प्रत्यथी / Respondent) ..
TDS deducted and deposited by the assessee. We, however, on perusal of details of advertisement and publicity at pages 178 to 249 of the paper book showing list of expenses of Rs.9,54,500/-, find that the assessee has rightly deducted tax at source on the applicable expenses. Therefore, no disallowance was called for u/s40