S A BUILDERS & DEVELOPERS ,HYDERABAD vs. ASSISTANT COMMISSIONER OF INCOME TAX ,CENTRAL CIRCLE-1(2) , HYDERABAD
In the result, Ground Nos
ITA 259/HYD/2022[2017-18]Status: DisposedITAT Hyderabad15 May 2025AY 2017-18
For Appellant: Shri K.C. Devdas, CAFor Respondent: : Shri B Bala Krishna, CIT(DR)
Section 132Section 133ASection 153A
gains of business or\nprofession\",-\n(a) in the case of any assessee-\n(ia) thirty per cent of any sum payable to a resident, on which tax is deductible at source under Chapter\nXVII-B and such tax has not been deducted or, after deduction, has not been paid on or before the due\ndate specified in sub-section
