BHUPAL INFRASTRUCTURE PRIVATE LIMITED,HYDERABAD vs. ACIT., CENTRAL CIRCLE-1(2), HYDERABAD

In the result, the appeal of the assessee for A

Bench: SHRI VIJAY PAL RAO, HON’BLE (Vice President), SHRI MANJUNATHA G, HON’BLE (Accountant Member)

38 ITD 320 (Del), observed that, despite several opportunities, the assessee neither furnished any evidence to show that, tax was deducted at source on the relevant payments nor offered any explanation justifying non-deduction. The Ld. CIT(A) further observed that, even on merits, the assessee failed to substantiate its claim regarding deduction of TDS or justification for non-deduction