M/S. INLAND TEEVRA PVT. LTD.,KOLKATA vs. PCIT, CENTRAL - 2, KOLKATA, KOLKATA
In the result, the appeal of the assessee is dismissed
ITA 1027/KOL/2024[2020-2021]Status: DisposedITAT Kolkata03 Feb 2025AY 2020-2021
Bench: Sri Sanjay Garg & Sri Sanjay Awasthi
Section 153ASection 153DSection 263Section 37
TDS is concerned, the issue has been settled in favour of the revenue and against the assessee by the decision of the Co-ordinate Bench of the Tribunal in the case of Premier Irrigation Adritec P. Ltd. Vs. ACIT (2023)
146 taxmann.com 389. The said decision has also been followed by various other Benches of the Tribunal. This issue
