NATIONAL LAMINATE CORPORATION,MUMBAI vs. CPC (TDS), MUMBAI
In the result, all the appeals of assessee are allowed
ITA 4902/MUM/2018[2013-14]Status: DisposedITAT Mumbai10 Dec 2019AY 2013-14
Bench: Hon’Ble Shri Mahavir Singh, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am
For Appellant: NoneFor Respondent: Ms. Kavita P. Kaushik – Ld. DR
Section 200(3)Section 200ASection 200A(1)Section 234E
200C of the Act makes similar provision for the person responsible for the collection of tax at source to deposit the same with the Government revenue and to file a statement within the prescribed time.
11. Section 200A of the Act pertains to processing of statements of tax deducted at source. We would notice the provisions of this section prior