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Date of credit in books is actual date of recording credit entry for determining point of TDS deduction liability
Case Law Details
- Case Name
- Spectrum Power Generation Ltd. Vs ACIT (TDS) (ITAT Hyderabad)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2000-01
- Courts
- All ITAT, ITAT Hyderabad
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Brief Facts of the case:
The assessee in the present case is a company incorporated with the main object to generate and sale power. The generation of electricity is done through the natural gas supplied by GAIL. The operation and maintenance of the power unit of the assessee is done by M/s. Rolls Royce Industrial Power India Limited (RRIPL), London having its permanent establishment in Delhi.The generation of electricity is done through the natural gas supplied by GAIL.
A survey operationunder section 133A was carried out in the case of theassessee wherein certain defaults in...
Author Info
Hi
Can an entry be made with Jan 2003 date for the financial year 1999-2000?