ACIT-2(1)(1), KANPUR, KANPUR vs. UP STATE YARN COMPANY LIMITED , KANPUR
In the result, the appeal of Revenue is dismissed
ITA 469/LKW/2024[2009-10]Status: DisposedITAT Lucknow13 Nov 2024AY 2009-10
Bench: Shri Kul Bharat & Shri Anadee Nath Misshraacit-2(1)(1) Up State Yarn Company V. 15/295-A, Civil Lines, Kanpur, Limited Uttar Pradesh-208001. 1 Smith Square, 14/72, Civil Lines, Uttar Pradesh- 208001. Pan:Aaacu1674K (Appellant) (Respondent) Appellant By: Shri P. K. Kapoor, C.A. Respondent By: Shri Sanjeev Krishna Sharma, Addl Cit(Dr) Date Of Hearing: 11 11 2024 Date Of Pronouncement: 13 11 2024 O R D E R
For Appellant: Shri P. K. Kapoor, C.AFor Respondent: Shri Sanjeev Krishna Sharma, Addl
Section 254Section 271(1)(c)Section 40
section 40(a)(ia) of the Act on the ground that the assessee did not deduct the TDS on interest
(amounting to Rs.2,07,68,167/-) paid on bonds. The assessee accepted the aforesaid quantum addition of Rs.2,07,68,167/- made by the Assessing Officer, and did not file appeal against the aforesaid addition. However, the assessee filed appeal
