M/S. BHARAT COKING COAL LIMITED,DHANBAD vs. JCIT TDS, DHANBAD
In the result, grounds of appeal raised by the assessee are allowed
ITA 77/RAN/2024[2010-11]Status: DisposedITAT Ranchi29 Apr 2025AY 2010-11
Bench: Shri George Mathan & Shri Ratnesh Nandan Sahay
Section 194ASection 201Section 271CSection 273BSection 40
TDS demand under section 201 or to impose penalty u/s 271C for default of non-deduction of TDS.
3. For that