MR. BINNY VINOD SHAH ,MUMBAI vs. ITO WARD 24(1), MUMBAI

ITA 1285/MUM/2026Status: DisposedITAT Mumbai02 September 2026AY 2023-2410 pages

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Income Tax Appellate Tribunal, MUMBAI BENCHES, MUMBAI

Before: SHRI SANDEEP GOSAIN & SHRI JAGADISH

PER SHRI SANDEEP GOSAIN, JUDICIAL MEMBER:

This appeal is filed by the Assessee against the order of Ld. NFAC, Delhi, dated 09-Sep-2025 for the Assessment Year 2023-24. The Assessee has raised the following grounds of appeal:

1.

In the facts and circumstances of the case and in law, the learned CIT (A) erred in confirming disallowance of Rs. 72,73,116 being 30% of labour contract payments aggregating Rs. 2,42,43,720 on the footing that the Appellant had not deducted TDS u/s 194C

ITA 1285/MUM/2026 MR. BINNY

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