Court :
INCOME TAX APPELLATE TRIBUNAL
Brief :
The Ld. CIT (A) erred in confirming disallowance of Rs. 47,59,846/- being payment made to the sub-contractors on the ground that identification of these sub-contractors are not proved without properly appreciating the facts of the case and law applicable thereto.
The Ld. CIT (A) erred in confirming addition of Rs, 29,710/- being difference as per income credited in Profit & Loss Account and income shown in TDS certificates without properly appreciating the facts of the case and law applicable thereto.
The Ld. CIT (A) erred in confirming disallowance relating to telephone expenses, rent, rate and taxes on the ground that expenditures are personal expenses without properly appreciating the facts of the case and law applicable thereto.
Citation :
Murari Rajdhar Packers (P) Ltd., C/o. SARA & Associates, Chartered accountants, 1s t Floor, Peekay Mansion, 470 JSS Road, Chira Bazar, MUMBAI – 400 002 PAN No. AADCM 5114 H (Appellant) Vs. ACIT, Circle-2 THANE. (Respondent)
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