Case Law Details
Case Name : Premier Irrigation Adritec (P) Ltd. Vs ACIT (ITAT Kolkata)
Appeal Number : I.T.A. No.387/Kol/2021
Date of Judgement/Order : 20/01/2023
Related Assessment Year : 2014-2015
Courts :
All ITAT ITAT Kolkata
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Premier Irrigation Adritec (P) Ltd. Vs ACIT (ITAT Kolkata)
ITAT Kolkata held that interest payment on delayed deposit of Income Tax (whether in form of TDS or otherwise) is not an allowable expenditure.
Facts- The assessee has
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