ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE2-(2), HYDERABAD vs. SUSHEE INFRA & MINING LIMITED, HYDERABAD
In the result, appeal of the assessee in ITA No
ITA 733/HYD/2020[2017-18]Status: DisposedITAT Hyderabad27 Dec 2023AY 2017-18
Bench: Shri Rama Kanta Panda & Shri K. Narasimha Charyआ.अपी.सं निर्धारण वर्ा अपीलधर्थी प्रत्यर्थी / Ita No. / A.Y. / Appellant / Respondent
For Appellant: Shri S. Rama Rao, ARFor Respondent: Ms. TH. Vijaya Lakshmi, CIT-DR
Section 132Section 143(3)Section 153ASection 80
96,903/-respectively needs to be deleted.
23. Per contra, learned DR heavily relied on the order of the learned
Assessing Officer and the learned CIT(A). He submitted that merely because the payments have been made through account payee cheques or through RTGS and that the TDS has been deducted, cannot justify the allowance of such expenditure especially when
