ABCI INFRASTRUCTURES PRIVATE LIMITED,KOLKATA vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, GUWAHATI
In the result, the appeal of the assessee is allowed, whereas the appeal of the Revenue is dismissed
ITA 40/GTY/2022[2013-14]Status: HeardITAT Guwahati03 Apr 2023AY 2013-14
Bench: Shri Rajpal Yadav, Vice-(Kz) & Dr. Manish Borad
For Appellant: (1) That on the facts and in the circumstances of the case
Section 143(3)Section 147Section 148Section 153Section 153C
permanent nature, required in and for such execution and completion of the works and remedying of any defects therein so far as the necessity for providing the same is specified in or is reasonably to be inferred from Work Order .The copy of the purported contracts entered into by M/s ABCI Infrastructure Private Limited with Silverpoint
Infratech Ltd clearly indicate
