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Case Law Details

Case Name : Govindam Clearing Agencies Pvt. Ltd Vs DCIT (ITAT Jaipur)
Appeal Number : ITA No.70/JP/2019
Date of Judgement/Order : 01/09/2020
Related Assessment Year : 2016-17
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Govindam Clearing Agencies Pvt. Ltd Vs DCIT (ITAT Jaipur)

AO had disallowed the interest and made an addition of Rs. 18,315/- on account of late deposit of TDS by the assessee.

We find that the facts are undisputed that the assessee has claimed interest as expense incurred for delayed payment of TDS. We find that this interest is

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