GREEN MAIDEN A 2013 TRUST,MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION) CIRCLE 2(3)(2), MUMBAI
In the result, the appeals filed by the assesse are partly allowed
ITA 1977/MUM/2022[2017-18]Status: DisposedITAT Mumbai30 Jan 2023AY 2017-18
Bench: Shri Vikas Awasthy & Shri Amarjit Singhita Nos.2105, 1977 & 1978/Mum/2022 (A.Ys.2016-17 To 2018-19) Green Maiden A 2013 Vs. Assistant Commissioner Trust, Level 1, Ifc 1, Of Income Tax Esplanade, St. Helier, International Tax Circle Jersey Zip Code-Je2 3Bx 2(3)(2), Mumbai Room No. 1711,17Th Floor Air India Building, Nariman Point Mumbai – 400 021 स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aabtg9795M Appellant .. Respondent Appellant By : Ms.Aarti Sathe & Ms. Aasavari Kadam Respondent By : Lovish Kumar Date Of Hearing 18.01.2023 Date Of Pronouncement 30.01.2023 आदेश / O R D E R Per Amarjit Singh (Am):
For Appellant: Ms.Aarti Sathe &For Respondent: Lovish Kumar
Section 161Section 61Section 63
penalty proceedings under section 271(1)(c) of the Act.
7. Ground No. 7: Short Grant of TDS credit amounting to Rs.
43,43,533
On the facts and in the circumstances of the case and in law, the LA AO has erred in providing TDS credit of Rs. 4,04,59,501 against the eligible
TDS credit
