CIT(A) Must Decide All Grounds Before Confirming TDS Disallowance

Jharkhand State Beverages Corporation Limited Vs ACIT (ITAT Ranchi) CIT(A) Failed to Adjudicate Ground on Subsequent TDS Compliance — Matter Remanded for Fresh Decision The Ranchi Bench of the ITAT partly allowed the assessee’s appeal for statistical purposes and set aside the order of the CIT(A), Patna, remanding the matter for fresh adjudication of all grounds. The assessee, a Government of Jharkhand undertaking entrusted with liquor marketing operations, had claimed certain expenditures by way of provisions. The Assessing Officer disallowed 30% of the expenditure on the ground of non-de...