INFOR (INDIA) PRIVATE LIMITED ,HYDERABAD vs. DEPUTY COMMISSIONER OF INCOME TAX ,CIRCLE -2(1), HYDERABAD
Appeal is partly allowed in above terms
ITA 198/HYD/2021[2016-17]Status: DisposedITAT Hyderabad05 Oct 2021AY 2016-17
Bench: Shri S.S.Godara & Shri Laxmi Prasad Sahu
For Appellant: Dr.Sunil Moti Lala, ARFor Respondent: Shri D.Srinivas, DR
Section 143(3)Section 92C(3)
80G of the Act amounting to Rs. 7,91,500 while computing assessed taxable income in the computation sheet forming part of the assessment order.
17. On the facts and in the circumstances of the case and in law, the Ld AO erred in not granting of credit of tax deducted at source ('TDS ') amounting