SRI MANINDRA MOHAN MAZUMDAR,BURDWAN vs. JCIT, RANGE-1, ASANSOL, ASANSOL
In the result, the appeal filed by the assessee is partly allowed
ITA 2201/KOL/2014[2009-2010]Status: DisposedITAT Kolkata23 May 2018AY 2009-2010
Bench: Shri A. T. Varkey, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.2201/Kol/2014 ("नधा"रणवष" / Assessment Year: 2009-10) Sri Manindra Mohan Vs. J.C.I.T, Range-1, Asansol Mazumdar Sahana Apartment Mother Teressa 19, Radhangar Road, Burnpur- 713325, Road, Lower Chelidanga, Asansol – Dist- Burdwan. 713304. "थायीलेखासं./जीआइआरसं./Pan/Gir No. :Aelpm 0074 R (Appellant) .. (Respondent)
For Appellant: Shri Ravi Tulsiyan, FCAFor Respondent: Shri S. Dasgupta, Addl. CIT(DR)
Section 10(34)Section 10(38)Section 143(3)Section 14A
disallowance @0.5% only taking into account the investments which yield dividend income, during the previous year, as per the discussion made in the case of REI Agro Ltd. (supra).
10. Next grievance raised by the assesseeis as follows:
The CIT(A) erred in not allowing TDS credit to the tune of Rs.60,004/- on mobilization advance and not entire contract
