COMMISSIONER OF INCOME TAX, CENTRAL II, KOLKATA vs. HALDIRAM BHUJIWALA LIMITED
ITAT/155/2011HC Calcutta06 Jun 2022
Bench: : The Hon’Ble Justice Surya Prakash Kesarwani & The Hon’Ble Justice Rajarshi Bharadwaj Date : 7Th February, 2024 Appearance: Mr. Vipul Kundalia, Adv. Mr. Soumen Bhattacharjee, Adv. ...For The Appellant. Mr. J. P. Khaitan, Sr. Adv. Mr. Ananda Sen, Adv. Ms. Swapna Das, Adv. Mr. Asit Kumar De, Adv. ...For The Respondent. 1. Heard Sri Vipul Kundalia, Learned Senior Standing Counsel Along With Sri Soumen Bhattacharjee, Learned Junior Standing Counsel For The Appellant/Department & Sri J. P. Khaitan, Learned Senior Counsel Assisted By Sri Ananda Sen, Smt. Swapna Das & Sri Asit Kumar De, Learned Advocates For The Respondent/Assessee.
Section 143(3)Section 145Section 260A
TDS can not be treated as income because
the job is to be performed and bills are raised and income is
recognized.
Further it’s not the AO’s case that the expenses were
not actually laid out or they were not laid out for the
purpose of the Appellant’s business. It is also not the AO’s
case
