Case Law Details
Case Name : ACIT Vs. M/s Rahee Jhajharia E to E JV (ITAT Kolkata)
Related Assessment Year : 2013- 14
Courts :
All ITAT ITAT Kolkata
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ACIT Vs. M/s Rahee Jhajharia E to E JV (ITAT Kolkata)
As per Section 199(3) of Income Tax Act, 1961 read with Rule 37BA(3)(i) and (ii) of Income Tax Rules, 1962 TDS can be granted only in the year in which the income/receipt on which such tax deducted at source is assessable to tax.
This appeal by the Revenue and the Cross objection by the assessee are directed against the order of the Learned Commissioner of Income Tax (Appeals)-9, Kolkata [ in short the ld CITA] dated 24.05.2017 which was passed against the order passed by the ACIT, Circle- 31, Kolkata [ in short the ld AO] under section 14...
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