M/S. UTTARAKHAND PURV SAINIK KALYAN NIGAM LTD.,DEHRADUN vs. ITO, DEHRADUN
In the result, the appeal of the assessee is dismissed
ITA 725/DEL/2017[2013-14]Status: DisposedITAT Dehradun19 Mar 2025AY 2013-14
Bench: Shri Anubhav Sharma & Shri Brajesh Kumar Singh[Assessment Year: 2013-14] M/S Uttrakhand Purv Ito,Ward-2(5), Sainik Kalyan Nigam Ltd. Aayakar Bhawan,13-A, Subhash (Upnl) Vs Road, Dehradun Uttrakhand- Station Sub Area, Garhi 248003 Cantt, Dehradun-248003 Pan-Aaacu7129D Assessee Revenue Assessee By Shri Tarandeep Singh, Adv. Revenue By Shri Amar Pal Singh, Sr. Dr Date Of Hearing 31.01.2025 Date Of Pronouncement 19.03.2025
Section 10Section 142(1)Section 143(3)Section 148Section 234A
TDS for a period of five years from 2009-10, issued u/s 119(1) of IT Act,
1961. This submission of the assessee has also no relevance with regard to the claiming of deduction u/s 10(26BBB) of the I.T. Act, 1961 as provisions of deduction of tax at source are quite separate provisions under
