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