THE DCIT CIRCLE 5(1), BHOPAL vs. M/S L N MALVIYA INFRA PROJECTS P LTD, BHOPAL
In the result, appeal of the revenue is partly allowed
ITA 189/IND/2023[2021-2022]Status: DisposedITAT Indore09 Jan 2024AY 2021-2022
Bench: Shri Vijay Pal Rao & Shri B.M. Biyanidcit, Circle 5(1) M/S. L.N. Malviya Infra Projects Bhopal Pvt. Ltd. Plot No.29, F/F Sector, Dwarka Vs. New Delhi
Section 234ASection 3(3)Section 37(1)
234D. Accordingly interest on belated deposit of TDS or non-deposit of TDS by the assessee would not be an allowable claim of expenditure. Though the same may not fall in the ambit of explanation-1 to section
