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 39/GTY/2022[2019-20]Status: HeardITAT Guwahati05 Apr 2023AY 2019-20
Bench: Sri Rajpal Yadav(Kz) & Dr. Manish Borad
Section 143(3)Section 250Section 44A
17,132
and Rs.
18,25,36,116/- d. Contract Operation and Execution Expenses – Rs. 69, 62,
07,198/- and again claimed under different heads in the name of the projects under ‘Material Consumed’.
26. Out of the aforesaid expenses, ld. AO disallowed Rs.
84,89,594/- on account of vehicle expenses and Rs. 1,86,95,467/- on account