SHREERAM CONSTRUCTIONS,BHOPAL vs. COMMISSIONER OF INCOME-TAX (APPEALS), DELHI
In the result the “Impugned order” is set aside as and by
ITA 481/IND/2025[2013-14]Status: DisposedITAT Indore27 Feb 2026AY 2013-14
Bench: Shri B.M. Biyani & Shri Paresh M Joshishreeram Construction, Commissioner Of बनाम/ Shop No.2,New Shri Ram Income-Tax Vs. Parisar, Phase I Khajuri Kala, (Appeals) Bhopal, Bhopal (Pan:Abgfs5939P) (Appellant) (Respondent) Assessee By Shri Govind Rinwa, Ca Revenue By Shri Ashish Porwal, Sr.Dr Date Of Hearing 09.02.2026 Date Of Pronouncement 27.02.2026 आदेश/ O R D E R
Section 143(1)Section 143(3)Section 194CSection 2(22)Section 2(22)(e)Section 246ASection 250Section 253Section 37(1)Section 40
TDS u/s. 194C wasnot deducted
Rs. 7,57,720/-
iv) Disallowance of transportation charges
Rs. 35,850/-
v) Expenses not allowable u/s. 37(1) of the Act
Rs. 13,276/-
Total Disallowances
Rs. 30,55,158/-
In this view of the matter, the decision of the AO is upheld.
Consequently, the Grounds of the appellant are dismissed.
5.9
Before parting
