N C SHAW AND CO BEVERAGES PRIVATE LIMITED ,KOLKATA vs. INCOME TAX OFFICER, TDS CIRCLE 2(2), KOLKATA, KOLKATA

In the result, the appeal filed by the assessee is allowed

Bench: Sri Pradip Kumar Choubey & Sri Rakesh Mishra

194Q of the Act relating to TDS on purchase of any goods of the value or aggregate of value exceeding Rs. 50,00,000/- in any previous year was brought into the statute with effect from 01/07/2021 and was not applicable for the year under consideration. A copy of the Circular No. 13/2021 dated 30.06.2021 was also annexed

N C SHAW AND CO BEVERAGES PRIVATE LIMITED,KOLKATA vs. ADDL. COMMISSIONER OF INCOME TAX (TDS), RANGE-2, KOLKATA, KOLKATA