M/S THDC INDIA LIMITED, RISHIKESH,RISHIKESH vs. PCIT, DEHRADUN, DEHRADUN
In the result, appeal of the assessee is partly allowed
ITA 69/DDN/2024[2020-21]Status: DisposedITAT Dehradun24 Dec 2025AY 2020-21
Section 142(1)Section 143(2)Section 143(3)Section 234ASection 250Section 251(1)(a)Section 270ASection 80
251(1)(a) on account of late payment surcharge levied on the debtors\nand on addition made by the Ld. AO amounting to Rs. 280,34,10,000/- on LPSC\nlevied on debtors outstanding as on 31.03.2020 by treating the same as income\naccrued to the Appellant.\n3.1.\nWith regard to ground Nos. 3 & 4, the relevant facts are, Appellant
