Bench: Shri Yogesh Kumar U.S. & Shri Manish Agarwal
Section 144B of the Income Tax Act, 1961 ('Act' for short) on 21/04/2021 by assessing the income of the Assessee at Rs. 11,17,16,165/- by disallowing a sum of Rs. 41,77,095/- u/s 35D of the Act, Rs. 34,070/- on account of interest on delayed payment of service tax and TDS