VODAFONE IDEA LIMITED,BHUBANESWAR vs. ACIT, TDS, BHUBANESWAR
In the result, all four appeals of the assessee are allowed
ITA 306/CTK/2019[2009-10]Status: DisposedITAT Cuttack05 Jun 2020AY 2009-10
Bench: Shri Chandra Mohan Garg & Laxmi Prasad Sahu
For Appellant: Shri Salil Kapoor, Ms Soumya Singh & Nirod PatadeFor Respondent: Shri M.K.Gautam, CIT DR
Section 194HSection 194JSection 201(1)Section 201(3)
920/- and interest of
Rs.6,34,651/- u/s.201(1A) on discount on the prepaid SIM cards and under
section 194J on roaming charges of Rs.69,440/- under section 201(1) and
interest u/s.201(1A) of Rs.24,998/-, which was upheld by the ld CIT(A).
Hence, the assessee has come in appeal before the Tribunal once again