2025 (4) TMI 1866

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....For the Revenue : Shri Sailen Samadder, DR ORDER PER RAJESH KUMAR, AM: This is an appeal preferred by the assessee against the order of the National Faceless Appeal Centre, Delhi (hereinafter referred to as the "Ld. CIT(A)"] dated 28.10.2024 for the AY 2021-22. 02. The issue raised in ground no.1 to 3 is against the confirmation of disallowance of Rs. 17,56,707/- as made by the ld. AO,....

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....the assessee is dismissed. 04. The issue raised in ground no.4 is against the order of ld. CIT(A) upholding the order of ld. AO, wherein the TDS credit of Rs. 5,81,330/-, pertinent to the amalgamating company was denied to the assessee. 05. After hearing the rival contentions and perusing the materials available on record, we find that the assessee has not been allowed the credit of TDS to t....