M/S. NORTH ELECTRICITY SUPPLY COMPANY OF ORISSA LTD.,BALASORE vs. DCIT (TDS-II), BHUBANESWAR

In the result, appeal of assessee in ITA No

194A(f)(iii) of the Act and prayed for allowing the appeal. Contra, ld. DR relied on the orders of CIT(A). 8. We have heard the rival contentions and perused the material on record. Prima facie, the main crux of the disputed issue is with respect to non-deduction of TDS by the assessee. Ld. AR’s contention that

ACIT, CIRCLE-2(2), BHUBANESWAR, BHUBANESWAR vs. M/S. SRB CONSULTANCY PVT. LTD., BHUBANESWAR

In the result, appeal filed by the assessee is partly allowed for