ITO, WD-1(3), KOLKATA, KOLKATA vs. THE INSTITUTE OF INDIAN FOUNDRYMEN, KOLKATA
In the result, the appeal filed by the Revenue, is dismissed
ITA 593/KOL/2016[2010-2011]Status: DisposedITAT Kolkata12 Sept 2018AY 2010-2011
Bench: Shri A. T. Varkey, Jm & Dr. A.L. Saini, Am Ito(E), Wd-1(3), Kolkata Vs. The Institute Of Indian Foundrymen 6Th Floor, 10B, Middleton Row, Kolkata Iif Center, 335, Rajdanga Main – 700 071. Road, East Kolkata Township, P.O. Kolkata – 700 107. "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaatt 6606 M (अपीलाथ" /Appellant) (""यथ" / Respondent) ..
For Appellant: Smt. Pinaki Mukherjee, Addl. CITFor Respondent: Shri Miraj D. Shah, AR
Section 12ASection 143(3)Section 145(3)
194A [Interest other than ‘interest on securities’] and, u/s 194C
[payments to contractors]. We note that the difference arises because of timing of the transactions, which is the common issue in TDS matters. The relevant comparative facts and figures are given below:
As per form 26AS
As per assessee
Difference
Income