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
154/- (being
0.64% of gross receipts Rs. 3,36,76,80,365/-) and now the Revenue and the assessee have challenged the finding of ld. CIT(A).
10. We note that ld. AO in the assessment order had alleged that the assessee has not furnished the verifiable details of expenses on account of cost of material consumed and, therefore, reasonableness
