M/S. NUTECH CONSTRUCTION,BHOPAL vs. THE DCIT 1(1), BHOPAL

ITA 158/IND/2015Status: DisposedITAT Indore16 January 2018AY 2010-116 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal remitted both disallowances back to the Assessing Officer for fresh adjudication. For the Section 40(a)(ia) disallowance, it directed verification if payees had already offered the income to tax. For the Section 43B disallowance, it directed verification of actual payment of service tax and provident fund.

What were the facts?

The assessee, a partnership firm in civil construction, challenged additions made under Section 40(a)(ia) for non-deduction of TDS on machine hire charges and freight, and under Section 43B for unpaid service tax and provident fund. The Assessing Officer and CIT(A) had confirmed these additions, totaling Rs. 1,26,19,795 and Rs. 5,33,602 respectively.

What were the issues?

Whether disallowance under Section 40(a)(ia) is warranted if the payee has already offered the income to tax, and whether payments of service tax and provident fund were eligible for deduction under Section 43B.

Which sections of the Income-tax Act were involved?

Section 40(a)(ia),Section 43B

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, INDORE BENCH, INDORE

Before: SHRI KUL BHARAT & SHRI MANISH BORAD

For Appellant: Shri Sumit Nema, Adv & Shri, CA (AR)
For Respondent: Shri Rajeev Jain, Sr.DR, Shri Sumit Nema, Adv & Shri, CA (AR)
Hearing: 02.01.2018

PER MANISH BORAD, AM.

This appeal filed by the Assessee is directed against the order of ld. Commissioner of Income-tax (Appeals)-1, Bhopal [in short referred to as the CIT (A)] dated 31.12.2014 arising out of the order u/s 143(3) of the Income Tax Act dated 18.03.2013 framed by the Dy. Commissioner of Income Tax-1(1), Bhopal pertaining to Assessment Year 2010-11. ITA No.158/Ind/2015 A.Y. 2010-11 Nutech Construction

2.

Assessee has raised following grounds of appeal;

“1. That on the facts and in circumstances of the case the order passed is vitiated on several grounds hence the same may

The order continues below.

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