M/S MIDWEST GRANITES PRIVATE LIMITED,HYDERABAD vs. ACIT,CENTRAL CIRCLE - 7, HYDERABAD

In the result, all the assessee’s appeals are partly allowed for statistical purposes and the Revenue’s appeals are dismissed

Bench: Smt. P. Madhavi Devi & Shri A. Mohan Alankamony

vii) The Ld. CIT (A) has erred upholding the addition made by the Ld. AO of Rs. 1,07,898/- towards interest paid for delayed remittance of tax deducted at source. Appeal No.959/H/2014 (AY: 2006-07): (Revenue’s appeal) 9. The Revenue has raised four grounds in its appeal however, the cruxes of the issue are that