SOM DISTILLERIES AND BREWERIES LTD.,BHOPAL vs. ITO-1(1), BHOPAL
Appeal is partly allowed for statistical
ITA 271/IND/2023[2013-14]Status: DisposedITAT Indore08 Aug 2024AY 2013-14
Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniay: 2013-14 Som Distilleries & Income-Tax Officer, बनाम/ Breweries Limited, 1(1), Vs. Som House, Bhopal. 23, Zone Ii, M.P. Nagar, Bhopal (Pan: Aabcs3374B) (Assessee/Appellant) (Revenue/Respondent) Ay:2014-15 Acit (Central)-1, Som Distilleries & बनाम/ Bhopal Breweries Limited, Vs. Som House, 23, Zone Ii, M.P. Nagar, Bhopal (Pan: Aabcs3374B) (Revenue/Appellant) (Assessee/Respondent)
Section 139(1)Section 143(2)Section 143(3)Section 14ASection 234A
928/- made by the AO on account of disallowance of expenses on roads without appreciating :
a) that the contractor, to whom the alleged payment has been made, is into housing projects business and not into road construction?
b) that it is indeed a presumption that entire expenditure was for repair and not for construction of fresh roads and, therefore, that
