ADP PRIVATE LIMITED (31/10/2015),RANGA REDDY vs. DCIT, CIRCLE-1( 1), HYDERABAD
In the result, both the appeals are partly allowed for statistical purposes in above terms
ITA 227/HYD/2021[2016-17]Status: DisposedITAT Hyderabad03 Feb 2022AY 2016-17
Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu
For Appellant: Shri H. SrinivasuluFor Respondent: Shri YVST Sai
Section 143(3)Section 92C
80G of the Act amounting to INR
10,43,860 and further erred in not granting an opportunity of being heard to the Appellant, to present its case on merits, before denial of such deduction.
22. On the facts and circumstance of the case and in law, the Ld. AO erred by granting credit of tax deducted at source ('TDS