INDIAN PAC CONSULTING PRIVATE LIMITED,PATNA vs. PCIT, PATNA-1, PATNA
In the result, the appeal of the assessee is dismissed
ITA 32/PAT/2022[2017-18]Status: DisposedITAT Patna05 Jul 2024AY 2017-18
Bench: Shri Rajpal Yadav, Vice-(Kz) & Dr. Manish Borad
Section 143(1)Section 144ASection 194CSection 263
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
