M/S. BANDHAN BANK LTD. (ERSTWHILE GHOSH FINANCE LTD),KOLKATA vs. DCIT,CIR-5(1), KOL, KOLKATA
In the result, the appeal of the assessee is allowed
ITA 465/KOL/2023[2016-17]Status: DisposedITAT Kolkata26 Aug 2024AY 2016-17
Bench: Shri Sanjay Garg & Shri Rakesh Mishraassessment Year: 2016-17
For Appellant: Shri Biswanath Paul, FCAFor Respondent: Shri Subhro Das, Addl. CIT, Sr. DR
Section 143(3)Section 17(2)(vi)Section 192Section 250Section 37
TDS as applicable u/s. 192 of the Act. According to him, calculation of perquisite is done as per Section 17(2)(vi) read with Rule 3(8) of the Income Tax Rules, 1962. In this respect all the details relating to name, address, PAN of employees and the calculation of perquisites were submitted before the Ld. AO. It was stated
