SRI SEETARAMANJANENYA SORTEX,KAKINADA vs. PRINCIPAL COMMISSIONER OF INCOME TAX, VISAKHAPATNAM
In the result, appeal of the assessee is partly allowed for statistical purpose
ITA 147/VIZ/2023[2018-19]Status: DisposedITAT Visakhapatnam29 Nov 2023AY 2018-19
Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./I.T.A.No.147/Viz/2023 (ननधधारण वर्ा / Assessment Year : 2018-19) Sri Seetaramanjaneya Sortex Vs. Principal Commissioner Of 1-2015/A, Uppalanka Income Tax Kakinada Visakhapatnam [Pan : Abdfs4641P] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)
For Appellant: Shri Paradeep Tayal & OrsFor Respondent: Dr.Satyasai Rath, CIT(DR)
Section 143(3)Section 194A(3)(i)Section 194A(3)(iii)Section 263Section 36(1)(va)Section 40
275/- are to be treated as the income of the assessee company u/s 2(24)(x) r.w.s.36(1)(va) of the Act.
With regard to TDS deducted, but not deposited to Govt. Account from the expenses made towards Commission Contract and Professional
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I.T.A. No.147/Viz/2023, A.Y.2018-19
Sri Seetaramanjaneya Sortex, Kakinada
charges, the assessee submitted copies of TDS deducted and deposited