BHUPAL INFRASTRUCTURE PRIVATE LIMITED,HYDERABAD vs. ACIT., CENTRAL CIRCLE-1(2), HYDERABAD
In the result, the appeal of the assessee for A
ITA 281/HYD/2025[2018-19]Status: DisposedITAT Hyderabad26 Nov 2025AY 2018-19
Bench: SHRI VIJAY PAL RAO, HON’BLE (Vice President), SHRI MANJUNATHA G, HON’BLE (Accountant Member)
TDS on audit fee under Section 194J of the Act, and also failed to file relevant ITR filed by the auditor, in our considered view, the addition made by the A.O. towards disallowance of audit fee under Section 40(a)(ia) of the Act should be upheld. Therefore, we uphold the addition of Rs. 30,000/- made towards disallowance
