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DCIT Vs L.N. Malviya Infra Projects Pvt. Ltd. (ITAT Indore)

ITAT IndoreIncome TaxAY 2021-22Faisla: Assessee ke favour mein

Case ke facts

Company ne GST par late payment interest diya tha, aur TDS par bhi interest diya par delay hua. Department ne travel expenses bhi extra add kiye.

Mudda (Issue)

GST interest, delayed TDS interest aur travel kharch ka kya treatment hoga?

Faisla (Held)

GST ka interest allow kiya because wo compensation hai. Delayed TDS interest allow nahi hua. Travel expenses ka ad hoc addition court ne hata diya.

Practical takeaway

GST ka interest genuine payment hai, allow ho sakta hai. TDS late interest ka dhyan rakho, proper timing pe pay karo. Ad hoc travel expenses ke proof sambhal ke rakho.

Original report: taxguru.in

Aapke case mein bhi aisa hi mudda hai?

CGA ki team notice, appeal aur department proceedings mein kaam karti hai. Documents ke saath baat kariye.

Income tax notice ka jawab

Yeh summary public report par aadhaarit general jaankari hai, legal advice nahi. Poora faisla padhne ke liye original source dekhiye. Published on cgaindia.com: 2026-09-26.

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