SERCEL SA ,DEHRADUN vs. DCIT, CIRCLE-2, DDN, DEHRADUN
In the result, the appeal of the assessee is allowed
ITA 59/DDN/2023[2020-21]Status: DisposedITAT Dehradun13 Mar 2026AY 2020-21
Bench: Shri Satbeer Singh Godara & Shri S. Rifaur Rahman
Section 142(1)Section 143(3)Section 195Section 44BSection 9(1)(i)
TDS was deducted by Oil and Natural Gas Corporation Limited (ONGS) u/s 195 of the Act, in it’s ITR. The assessee has reported an amount of Rs. 108,27,23,947/- as exempt in the Schedule EI: Exempt Income. In order to examine the veracity of the assessee’s claims, notices u/s 142(1) along with questionnaires were issued
