UNIVERSAL INDUSTRIAL FUND LTD.,KOLKATA vs. DCIT, C IRCLE- 6, KOLKATA, KOLKATA

In the result, assessee’s appeal stands partly allowed

Bench: Shri Waseem Ahmed & Shri S.S.Viswanethra Raviassessment Year :2007-08

TDS which was being shown under CASS but the same was never taken in the income of assessee. On the other hand, Ld. DR has relied upon the findings of the lower authorities. 10. We have considered the rival submissions of the Ld. representatives of the both parties and materials available on record. From the aforesaid discussion, we find that