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Case Law Details

Case Name : PNC SPSCPL (JV) Vs DCIT (TDS) (ITAT Agra)
Appeal Number : ITA No. 100/Agr/2023
Date of Judgement/Order : 04/12/2024
Related Assessment Year : 2017-18
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PNC SPSCPL (JV) Vs DCIT (TDS) (ITAT Agra)

ITAT Agra held that evidences with regard to deposit of income tax deducted at source (TDS) filed for the first time before ITAT hence appeal allowed with direction to AO to verify the documents.

Facts- The assessee is engaged in the business of road construction. It acqu

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