INCOME TAX OFFICER, WARD NORTH LAKHIMPUR vs. BIRI KAKUM, ESS SECTOR

Appeal is dismissed

Bench: The Ld. Ao. The Ld. Ao Was Not Satisfied With The Response Given By The Assessee & Made The Impugned Addition With The Following Finding:

TDS provisions does not ipso facto become unverifiable if supported by books of accounts and confirmations. In view of the above discussion, Ground No. 4 is allowed. 9. Ground Nos. 5 and 6 are against in restricting the exemption u/s 10(26) from I.T.A. No. 170/GTY/2025 Biri Kakum Rs.8.65,22,919/- to Rs.5,09,65,106/- by the AO. Section

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