M/S.CARBON AND CHEMICALS (INDIA) LTD vs. THE COMMISSIONER OF INCOMETAX, KOCHI
ITR/70/2000HC Kerala01 Mar 2021
Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS
For Respondent: THE COMMISSIONER OF INCOMETAX
Section 143(1)(a)Section 201Section 256(1)Section 41(1)Section 41(1)(a)
TDS and interest paid, was
written back by the assessee into its accounts, on account of the
cessation of liability. To state in figures, the assessee had written
back Rs.30,68,152/- instead of Rs.53,71,650/-.
3. In the return filed for the AY 1995-96, assessee had thus
written back only Rs.30,68,152/- under Section
