COMPAREX INDIA P.LTD,NEW DELHI vs. ITO, CIRCLE-4(2), NEW DELHI
In the result, the appeal filed by the assessee is partly allowed
ITA 2151/DEL/2022[2018-19]Status: DisposedITAT Delhi09 Sept 2024AY 2018-19
Bench: SHRI S.RIFAUR RAHMAN (Accountant Member), SHRI YOGESH KUMAR U.S. (Accountant Member)
For Appellant: Shri Ajit Jain, ARFor Respondent: Shri Rajesh Kumar, CIT DR
Section 143(2)Section 143(3)Section 144C(10)Section 144C(13)Section 144C(8)Section 92CSection 92C(3)
TDS') of INR 1,66,68,496/- instead of INR 1,69,80,644-
2. On the facts and in law, the Ld. AO has erred while computing the tax liability for relevant AY by not allowing deduction on account of Section 80G amounting to INR 15,14,475/- already claimed by the Appellant in its Return of Income.
Interest