M/S Batra Builders Pvt Ltd… vs DCIT | ITAT Bangalore 2020

Income Tax Appellate Tribunal, ‘A’ BENCH : BANGALORE

Before: SHRI A.K GARODIA & SMT. BEENA PILLAI

For Appellant: Shri T Srinivasa, C.A

For Respondent: Shri Manjeet Singh, Addl. CIT – DR

ORDER PER BEENA PILLAI, JUDICIAL MEMBER Present appeal has been filed by assessee against order dated 31/08/2017 passed by Ld. CIT (A)-1, Bangalore for assessment year 2013-14.

At the outset, Ld.AR submitted that the issue alleged is for addition made for non-deduction of TDS by applying provisions of section 40(a)(ia) of the Act, in respect of project development expenditure amounting to Rs.53,98,962/-. It was submitted that Ld. CIT (A)/AO held the payment in the nature of contract on which TDS under section 194C was liable to be deducted.

Page 2 of 4 ITA 25/Bang/2018 `

M/S BATRA BUILDERS PVT LTD,BENGALURU vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1(1)(2), BENGALURU