ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-KATNI, KATNI vs. M/S. GAJRAJ MINING PVT. L:TD., SINGRAULI
In the result, the appeal of the Revenue as well as assessee is dismissed
ITA 27/JAB/2020[2017-18]Status: DisposedITAT Jabalpur30 Nov 2023AY 2017-18
Bench: Dr. B. R. R. Kumarsh. Yogesh Kumar Us
For Appellant: Sh. Sapan Usrethe, AdvFor Respondent: Sh. Shravan Kumar Gotru, CIT(DR)
Section 2Section 36(1)(iii)Section 43B
73,334/- b)
Swatch Bharat Cess Rs. 1,06,68,102/- c)
Kisan Kalyan Cess
Rs. 42,52,993/- d)
Tax deducted at source
Rs.1,88,16,240/-
9. The appellant has also stated that opening balance in TDS payable account as on 01.04.2016 is at Rs. 1,18,42,573/ - and closing balance at Rs. 1