INDIAN PAC CONSULTING PRIVATE LIMITED,PATNA vs. PCIT, PATNA-1, PATNA

In the result, the appeal of the assessee is dismissed

Bench: Shri Rajpal Yadav, Vice-(Kz) & Dr. Manish Borad

TDS i.e. deducted under sections 194C and 194A has been worked out at Rs.58,46,788/- on the total receipt of Rs.29,04,67,871/-. But in the Profit & Loss Account, the assessee had shown the short receipt namely against the aggregate receipt of Rs.29,00,00,000/-, it has shown the receipts of Rs.28,69,52,174/-. This

JOINT COMMISSIONER INCOME-TAX(IN-SITU), CIRCLE-1, PATNA, PATNA vs. NORTH BIHAR POWER DISTRIBUTION COMPANY LIMITED, PATNA

In the result, the appeals of the Revenue and COs of the assessee are dismissed