ACIT, SAMBALPUR vs. M/S MAHANADI COALFIELDS LTD, SAMBALPUR
In the result, appeals filed by the revenue for the assessment years
ITA 397/CTK/2013[2010-11]Status: DisposedITAT Cuttack20 Mar 2018AY 2010-11
Bench: S/Shri N.S Saini & Pavan Kumar Gadale
For Appellant: Shri S.S.Poddar/N.Kedia, ARFor Respondent: Shri Piyush Kolhe, CIT DR
Section 143(3)
194A and Rs. 0.65 crore u/s. 193, totaling to Rs.
1182.19 crores which is much lower than the amount of interest income
shown by the assessee. From the above, it is clearly established that
there is difference in the 26AS and income shown by the assessee.
Moreover, the assessee is correctly accounting its income and expenditure
on accrual basis irrespective
