DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, GUWAHATI vs. ABCI INFRASTRUCTURES PRIVATE LIMITED, KOLKATA
In the result, the appeal of the assessee for Assessment Year
ITA 38/GTY/2022[2018-19]Status: HeardITAT Guwahati05 Apr 2023AY 2018-19
Bench: Sri Rajpal Yadav(Kz) & Dr. Manish Borad
Section 143(3)Section 250Section 44A
TDS was being deducted in respect of the Contract
Revenue received by the Assessee, the Assessee could not be treated
Page 47 of 114
I.T.A. No.: 43/GTY/2022
I.T.A. No.: 2/GTY/2023
Assessment Year: 2014-15
I.T.A. Nos.: 37, 38 & 39/GTY/2022
AYs: 2017-18, 2018-19 & 2019-20
ABCI Infrastructure Private Limited.
as a “Works Contractor”. Detailed explanations in this regard were
