Deputy Commissioner of Income Tax (Intl Taxn) Circle-1(1), Bangalore M/s Coffeeday Enterprises Limited , Bangalore

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Last updated: 30 December 2020
Quick Summary
This Income Tax Appellate Tribunal case involves an appeal by the Deputy Commissioner of Income Tax against an order concerning M/s. Coffee Day Enterprises Ltd. The core issue revolves around when interest liability and the corresponding tax withholding obligation arose for the financial year 2011-12. The Revenue argued that interest accrued in FY 2010-11, making the tax deduction due in that year, while the CIT(A) had determined the liability fell within FY 2011-12.

Court :
ITAT Bangalore

Brief :
The appeal filed by the Revenue is directed against the order of the CIT(A) dated 12/04/2018. The assessee has filed Cross Objection in C.O. No.42/Bang/2019. The relevant assessment year is 2011-12.

Citation :
ITA No.2931/Bang/2018 & C.O. No. 42/Bang/2019

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1 Year PLAN
1999
(Excl. of GST ₹359)

2 Years PLAN
3499
(Excl. of GST ₹629)

BEST VALUE
3 Years PLAN
4999
(Excl. of GST ₹899)

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