DEMELLO TELEPOWER PRIVATE LIMITED,GOA vs. DEPUTY DIRECTOR OF INCOME TAX, CENTRALIZED PROCESSING CENTRE, INCOME TAX DEPARTMENT, GOA
In the result, the appeal filed by the assessee is allowed for statistical purpose
ITA 211/PAN/2024[2023-24]Status: DisposedITAT Panaji01 Apr 2025AY 2023-24
Bench: Shri Pavan Kumar Gadale & Shri G D Padmahshalii T A. Nos.211/Pan/2024 (A.Y.2023-24 ) Demello Telepower Pvt Ltd, Vs Acit-Circle 1(1), H.No.240,Cotulvaddo, Aaykar Bhavan, . Saligao-403511, Edc Complex, Goa Patto Plaza, Panjim-403001, Goa. Pan .No.Aadcd6928L (अपीलाथ"/Appellant) (""यथ"/Respondent)
Section 143(1)Section 199
TDS credit to the extent of Rs.85,57,839/- under section 199 of the Act r.w.r 37B of the IT Rules with the workingss that the receipts offered to tax in the return of income filed is lower than the gross receipts as per form.no.26AS and the order was passed on 9.01.2024. 3