SURESH KUMAR REDDY KRISHNAPURAM,KURNOOL vs. ACIT., CENTRAL CIRCLE-2(3), HYDERABAD

In the result, all the appeals filed by the different Assessee’s are allowed

Bench: Shri Vijay Pal Rao & Shri Manjunatha G

43D. It was noted that, the computation under section 29 is to be made under section 145 on the basis of the books regularly maintained by the assessee. If those books are 28 ITA.Nos.514 to 539/Hyd./2025, And ITA.Nos.308 to 311/Hyd./2025. not correct or complete, the Assessing Officer may reject those books and estimate the income

SKANDHANSHI INFRA PROJECTS,KURNOOL vs. ACIT., CENTRAL CIRCLE-2(3), HYDERABAD

In the result, all the appeals filed by the different Assessee’s are allowed

Bench: Shri Vijay Pal Rao & Shri Manjunatha G

43D. It was noted that, the computation under section 29 is to be made under section 145 on the basis of the books regularly maintained by the assessee. If those books are 28 ITA.Nos.514 to 539/Hyd./2025, And ITA.Nos.308 to 311/Hyd./2025. not correct or complete, the Assessing Officer may reject those books and estimate the income

SKANDA INFRA PROJECTS,KURNOOL vs. ACIT., CENTRAL CIRCLE-2(3), HYDERABAD

In the result, all the appeals filed by the different Assessee’s are allowed

Bench: Shri Vijay Pal Rao & Shri Manjunatha G

43D. It was noted that, the computation under section 29 is to be made under section 145 on the basis of the books regularly maintained by the assessee. If those books are 28 ITA.Nos.514 to 539/Hyd./2025, And ITA.Nos.308 to 311/Hyd./2025. not correct or complete, the Assessing Officer may reject those books and estimate the income

SKANDA INFRA PROJECTS INDIA PRIVATE LIMITED,KURNOOL vs. ACIT., CENTRAL CIRCLE-2(3), HYDERABAD

In the result, all the appeals filed by the different Assessee’s are allowed

Bench: Shri Vijay Pal Rao & Shri Manjunatha G

43D. It was noted that, the computation under section 29 is to be made under section 145 on the basis of the books regularly maintained by the assessee. If those books are 28 ITA.Nos.514 to 539/Hyd./2025, And ITA.Nos.308 to 311/Hyd./2025. not correct or complete, the Assessing Officer may reject those books and estimate the income

SURESH KUMAR REDDY KRISHNAPURAM,KURNOOL vs. ACIT., CENTRAL CIRCLE - 2(3), HYDERABAD

In the result, all the appeals filed by the different Assessee’s are allowed

Bench: Shri Vijay Pal Rao & Shri Manjunatha G

43D. It was noted that, the computation under section 29 is to be made under section 145 on the basis of the books regularly maintained by the assessee. If those books are 28 ITA.Nos.514 to 539/Hyd./2025, And ITA.Nos.308 to 311/Hyd./2025. not correct or complete, the Assessing Officer may reject those books and estimate the income

SKANDHANSHI DEVELOPERS,KURNOOL vs. ACIT., CENTRAL CIRCLE-2(3), HYDERABAD

In the result, all the appeals filed by the different Assessee’s are allowed

Bench: Shri Vijay Pal Rao & Shri Manjunatha G

43D. It was noted that, the computation under section 29 is to be made under section 145 on the basis of the books regularly maintained by the assessee. If those books are 28 ITA.Nos.514 to 539/Hyd./2025, And ITA.Nos.308 to 311/Hyd./2025. not correct or complete, the Assessing Officer may reject those books and estimate the income

ACIT., CENTRAL CIRCLE-2(3), HYDERABAD vs. SKANDHANSHI INFRA PROJECTS INDIA PVT. LTD., BANGALORE

In the result, all the appeals filed by the different Assessee’s are allowed

Bench: Shri Vijay Pal Rao & Shri Manjunatha G

43D. It was noted that, the computation under section 29 is to be made under section 145 on the basis of the books regularly maintained by the assessee. If those books are 28 ITA.Nos.514 to 539/Hyd./2025, And ITA.Nos.308 to 311/Hyd./2025. not correct or complete, the Assessing Officer may reject those books and estimate the income

ACIT., CENTRAL CIRCLE-2(3), HYDERABAD vs. SKANDHANSHI INFRA PROJECTS INDIA PVT. LTD., BANGALORE

In the result, all the appeals filed by the different Assessee’s are allowed

Bench: Shri Vijay Pal Rao & Shri Manjunatha G

43D. It was noted that, the computation under section 29 is to be made under section 145 on the basis of the books regularly maintained by the assessee. If those books are 28 ITA.Nos.514 to 539/Hyd./2025, And ITA.Nos.308 to 311/Hyd./2025. not correct or complete, the Assessing Officer may reject those books and estimate the income

SKANDA DEVELOPERS & BUILDERS,KURNOOL vs. ACIT., CENTRAL CIRCLE-2(3), HYDERABAD

In the result, all the appeals filed by the different Assessee’s are allowed

Bench: Shri Vijay Pal Rao & Shri Manjunatha G

43D. It was noted that, the computation under section 29 is to be made under section 145 on the basis of the books regularly maintained by the assessee. If those books are 28 ITA.Nos.514 to 539/Hyd./2025, And ITA.Nos.308 to 311/Hyd./2025. not correct or complete, the Assessing Officer may reject those books and estimate the income

ACIT., CENTRAL CIRCLE-2(3), HYDERABAD vs. SKANDHANSHI INFRA PROJECTS INDIA PVT. LTD., BANGALORE

TDS provisions and the question of disallowance u/sec.40(a)(ia) of the Income Tax Act, 1961 [in short “the Act”], but, failed to give any specific example of any expenditure which can be subjected to provisions of sec.40(a)(ia) of the Act and also the decision of jurisdictional High Court in the case of Indwell Construction

SURESH KUMAR REDDY KRISHNAPURAM,KURNOOL vs. ACIT., CENTRAL CIRCLE-2(3), HYDERABAD

TDS,\nwhich attracts provisions of sec.40(a)(ia) of the Act, in\nour considered view, the reasons given by the Assessing\nOfficer to reject the seized documents in part and\nestimating 18% profit on suppressed turnover cannot\nbe accepted. It is further noted that, although, the\nAssessing Officer has given one more reason that,\nmatching of expenditure with reference

SKANDA INFRA PROJECTS INDIA PRIVATE LIMITED,KURNOOL vs. ACIT., CENTRAL CIRCLE-2(3), HYDERABAD

43D. It was noted that, the computation under\nsection 29 is to be made under section 145 on the basis of the\nbooks regularly maintained by the assessee. If those books are\nITA.Nos.514 to 539/Hyd./2025,\nAnd ITA.Nos.308 to 311/Hyd./2025.\n47\nnot correct or complete, the Assessing Officer may reject those\nbooks and estimate the income

SKANDA BUILDERS,KURNOOL vs. ACIT., CENTRAL CIRCLE - 2(3), HYDERABAD

43D. It was noted that, the computation under\nsection 29 is to be made under section 145 on the basis of the\nbooks regularly maintained by the assessee. If those books are\n28\nITA.Nos.514 to 539/Hyd./2025,\nAnd ITA.Nos.308 to 311/Hyd./2025.\nnot correct or complete, the Assessing Officer may reject those\nbooks and estimate the income

SKANDA BUILDERS,KURNOOL vs. ACIT., CENTRAL CIRCLE-2(3), HYDERABAD

TDS provisions\nand the question of disallowance u/sec.40(a)(ia) of the Income\nTax Act, 1961 [in short “the Act”], but, failed to give any\nspecific example of any expenditure which can be subjected to\nprovisions of sec.40(a)(ia) of the Act and also the decision of\njurisdictional High Court in the case of Indwell Construction

SKANDHANSHI DEVELOPERS,KURNOOL vs. ACIT., CENTRAL CIRCLE - 2(3), HYDERABAD

TDS provisions\nand the question of disallowance u/sec.40(a)(ia) of the Income\nTax Act, 1961 [in short “the Act”], but, failed to give any\nspecific example of any expenditure which can be subjected to\nprovisions of sec.40(a)(ia) of the Act and also the decision of\njurisdictional High Court in the case of Indwell Construction

SKANDHANSHI INFRA PROJECTS,KURNOOL vs. ACIT., CENTRAL CIRCLE-2(3), HYDERABAD

TDS provisions\nand the question of disallowance u/sec.40(a)(ia) of the Income\nTax Act, 1961 [in short “the Act”], but, failed to give any\nspecific example of any expenditure which can be subjected to\nprovisions of sec.40(a)(ia) of the Act and also the decision of\njurisdictional High Court in the case of Indwell Construction

SKANDHANSHI INFRA PROJECTS INDIA PRIVATE LIMITED,KURNOOL vs. ACIT., CENTRAL CIRCLE-2(3), HYDERABAD

TDS provisions\nand the question of disallowance u/sec.40(a)(ia) of the Income\nTax Act, 1961 [in short “the Act”], but, failed to give any\nspecific example of any expenditure which can be subjected to\nprovisions of sec.40(a)(ia) of the Act and also the decision of\njurisdictional High Court in the case of Indwell Construction