Court :
INCOME TAX APPELLATE TRIBUNAL
Brief :
On the observation of the detailed case we can find the following fact from the judgment.....
i) On the facts and in the circumstances of the case and in law, the Ld.CIT(A) erred in deleting the additions made on account of provision gratuity u/s. 40A(9).
2. On the facts and in the circumstances of the case and in law, the Ld. CIT(A) erred in deleting the addition made on account of charges paid to Clearing Corporation of India Ltd. (CCIL) without deduction TDS u/s. 40(a)(ia)”.
Citation :
Asstt./Dy. Commr. of Income-tax (LTU),28th floor, Centre-1,World Trade Centre, Cuffee Parade,Mumbai-400 005. Appellant Vs.DICGC Ltd.,RBI Building, Opp.Mumbai Central Station, Nr. Maratha Mandir Cenema, Byculla, Mumbai-400 098.PAN: AAACD 2094 E .......Respondent
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